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Some algebra of fiscal transparency : how accounting devices work and how to reveal them
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| 자료유형 | 단행본 |
|---|---|
| 서명/저자사항 | Some algebra of fiscal transparency : how accounting devices work and how to reveal them/ prepared by Timothy C. Irwin. |
| 개인저자 | Irwin, Timothy C.,author. |
| 단체저자명 | International Monetary Fund. Fiscal Affairs Department. |
| 형태사항 | 1 online resource: illustrations. |
| 총서사항 | IMF working paper;WP/12/228 |
| ISBN | 9781475536683 1475536682 |
| 서지주기 | Includes bibliographical references. |
| 요약 | Accounting devices that artificially reduce the measured fiscal deficit can be analyzed as transactions involving unrecognized assets and liabilities. Different accounting systems recognize different sets of assets and liabilities and are thus vulnerable to different sets of devices. Some devices can be revealed by moving progressively from cash accounting to modified accrual accounting to full accrual accounting. Revealing all would require the publication of extended fiscal accounts in which all future cash flows give rise to assets or liabilities. |
| 일반주제명 | Finance, Public --Accounting. BUSINESS & ECONOMICS --Accounting --Financial. Finance, Public --Accounting. |
| 언어 | 영어 |
| 바로가기 |  |
