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100   $a20121206d2012      uy             0
101 0 $aeng
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181   $ctxt
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183   $acr
200 10$aSome algebra of fiscal transparency$b[electronic resource] $ehow accounting devices work and how to reveal them /$fprepared by Timothy C. Irwin
210   $aWashington, D.C. $cInternational Monetary Fund$dc2012
215   $a1 online resource (20 p.)
225  0$aIMF working paper ;$vWP/12/228
300   $a"September 2012."
311   $a1-4755-3668-2 
311   $a1-4755-1057-8 
320   $aIncludes bibliographical references.
327   $aCover; Contents; I. Introduction; II. One True Deficit; A. Deficit Devices; B. Debt; III. Multiple Deficits; Figures; 1. Sets of Assets and Liabilities Recognized in Different Accounting Systems; A. Accounting Systems and the Devices They Allow; B. Extended Fiscal Accounts; C. Fiscal Sustainability; Tables; 1. Summary Extended Accounts, Clean Surpluses; IV. Dirty Deficits; A. Components of Clean Surpluses; B. Devices Revisited; V. Conclusion; References
330   $aAccounting devices that artificially reduce the measured fiscal deficit can be analyzed as transactions involving unrecognized assets and liabilities. Different accounting systems recognize different sets of assets and liabilities and are thus vulnerable to different sets of devices. Some devices can be revealed by moving progressively from cash accounting to modified accrual accounting to full accrual accounting. Revealing all would require the publication of extended fiscal accounts in which all future cash flows give rise to assets or liabilities.
410  0$aIMF Working Papers
606   $aAccounting$xStandards
606   $aFinance, Public
606   $aBudget deficits
608   $aElectronic books.
615  0$aAccounting$xStandards.
615  0$aFinance, Public.
615  0$aBudget deficits.
700   $aIrwin$b Timothy$0869727
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910462256503321
996   $aSome algebra of fiscal transparency$92275536
997   $aUNINA