LEADER 05124oam 22012614 450 001 9910786485203321 005 20230801225355.0 010 $a1-4755-6423-6 010 $a1-4755-9244-2 035 $a(CKB)2670000000278883 035 $a(EBL)1606988 035 $a(SSID)ssj0000972388 035 $a(PQKBManifestationID)11619823 035 $a(PQKBTitleCode)TC0000972388 035 $a(PQKBWorkID)10958492 035 $a(PQKB)11479200 035 $a(MiAaPQ)EBC1606988 035 $a(Au-PeEL)EBL1606988 035 $a(CaPaEBR)ebr10627104 035 $a(OCoLC)870245051 035 $a(IMF)WPIEE2012228 035 $a(IMF)WPIEA2012228 035 $a(EXLCZ)992670000000278883 100 $a20020129d2012 uf 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aSome Algebra of Fiscal Transparency : $eHow Accounting Devices Work and How to Reveal Them /$fTimothy Irwin 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2012. 215 $a1 online resource (20 p.) 225 1 $aIMF Working Papers 225 0$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 3 $aAccounting devices that artificially reduce the measured fiscal deficit can be analyzed as transactions involving unrecognized assets and liabilities. Different accounting systems recognize different sets of assets and liabilities and are thus vulnerable to different sets of devices. Some devices can be revealed by moving progressively from cash accounting to modified accrual accounting to full accrual accounting. Revealing all would require the publication of extended fiscal accounts in which all future cash flows give rise to assets or liabilities. 410 0$aIMF Working Papers; Working Paper ;$vNo. 2012/228 606 $aAccounting$xStandards 606 $aFinance, Public 606 $aBudget deficits 606 $aAccounting$2imf 606 $aMoney and Monetary Policy$2imf 606 $aStatistics$2imf 606 $aPublic Administration$2imf 606 $aPublic Sector Accounting and Audits$2imf 606 $aNational Budget, Deficit, and Debt: General$2imf 606 $aMonetary Systems$2imf 606 $aStandards$2imf 606 $aRegimes$2imf 606 $aGovernment and the Monetary System$2imf 606 $aPayment Systems$2imf 606 $aData Collection and Data Estimation Methodology$2imf 606 $aComputer Programs: Other$2imf 606 $aPublic finance accounting$2imf 606 $aMonetary economics$2imf 606 $aFinancial reporting, financial statements$2imf 606 $aEconometrics & economic statistics$2imf 606 $aFiscal accounting and reporting$2imf 606 $aAccrual accounting$2imf 606 $aCurrencies$2imf 606 $aFinancial statements$2imf 606 $aGovernment finance statistics$2imf 606 $aPublic financial management (PFM)$2imf 606 $aMoney$2imf 606 $aEconomic and financial statistics$2imf 606 $aFinance, Public$2imf 606 $aFinance$2imf 607 $aUnited States$2imf 615 0$aAccounting$xStandards. 615 0$aFinance, Public. 615 0$aBudget deficits. 615 7$aAccounting 615 7$aMoney and Monetary Policy 615 7$aStatistics 615 7$aPublic Administration 615 7$aPublic Sector Accounting and Audits 615 7$aNational Budget, Deficit, and Debt: General 615 7$aMonetary Systems 615 7$aStandards 615 7$aRegimes 615 7$aGovernment and the Monetary System 615 7$aPayment Systems 615 7$aData Collection and Data Estimation Methodology 615 7$aComputer Programs: Other 615 7$aPublic finance accounting 615 7$aMonetary economics 615 7$aFinancial reporting, financial statements 615 7$aEconometrics & economic statistics 615 7$aFiscal accounting and reporting 615 7$aAccrual accounting 615 7$aCurrencies 615 7$aFinancial statements 615 7$aGovernment finance statistics 615 7$aPublic financial management (PFM) 615 7$aMoney 615 7$aEconomic and financial statistics 615 7$aFinance, Public 615 7$aFinance 700 $aIrwin$b Timothy$01373999 801 0$bDcWaIMF 906 $aBOOK 912 $a9910786485203321 996 $aSome Algebra of Fiscal Transparency$93858239 997 $aUNINA