LEADER 06900oam 22012974 450 001 9910788333703321 005 20230721045736.0 010 $a1-4623-5678-8 010 $a1-4527-7731-4 010 $a9786612843365 010 $a1-282-84336-2 010 $a1-4518-7269-0 035 $a(CKB)3170000000055278 035 $a(EBL)1608319 035 $a(SSID)ssj0000940718 035 $a(PQKBManifestationID)11586348 035 $a(PQKBTitleCode)TC0000940718 035 $a(PQKBWorkID)10955467 035 $a(PQKB)10191801 035 $a(OCoLC)712988022 035 $a(MiAaPQ)EBC1608319 035 $a(IMF)WPIEE2009122 035 $a(EXLCZ)993170000000055278 100 $a20020129d2009 uf 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aWhere Does the Public Sector End and the Private Sector Begin? /$fIan Lienert 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2009. 215 $a1 online resource (32 p.) 225 1 $aIMF Working Papers 300 $a"June 2009." 311 $a1-4519-1698-1 320 $aIncludes bibliographical references. 327 $aContents; I. Introduction; II. Conceptual Issues for Defining the Public and Private Sectors; A. Can the Public Sector Be Classified According to its Functions?; B. The Concept of Ownership; C. The Concept of Control; Tables; 1. Conceptual Splitting of Private and Public Sectors; Figures; 1. Establ ishing Control of Another Entity for Financial Reporting Purposes; D. Could the Boundary Be Defined by Law?; Boxes; 1. Whe n Does Government Control Exist?; III. A Framework for Defining More Precisely the Public Sector; 2. Senegal: Provisions of the 1990 Law Relating to Public Sector Enterprises 327 $aA. Economic Sectors and Institutional UnitsB. The Public Sector: Public Corporations and General Government; Public Corporations; General Government; 2. The Public Sector; 3. Market Output and Economically Significant Prices; 4. Distinguishing Between a Public Corporation and General GovernmentError! Bookmark n ot defined.; IV. Specific Boundary Problems Related to the Public and Private Sectors; A. Joint Ventures Involving Private Companies and Public Entities; 5. Types of Joint Ventures between Public and Private Entities; B. Public Sector Leasing from the Private Sector 327 $a6. Operating Leases and Financial LeasesC. Public-Private Partnerships; 7. Public-Private Partnerships-What Are They?; 8. Risks in PPP Projects; 9. IPSASB Proposals for Accounting for PPPs; D. Social Insurance Schemes; V. The Boundary Between the Public Sector and General Government; A. Extrabudgetary Funds; 10. The European Union's 50 Percent Rule; B. Autonomous Government Agencies; 2. Different Types of Autonomous Public Bodies; VI. Conclusions; 11. New Zealand: Categories of Government Agencies; References 330 3 $aThe boundary between the public and private sectors can be defined on the basis of ownership of institutional units. Nonmarket government-owned entities and corporations that are owned or controlled by government units belong to the public sector. ?Economic ownership? is more important than majority ownership. Joint ventures, public-private partnerships, and social insurance funds (including for public employees) can be unambiguously allocated to the public or private sector on the basis of international public sector accounting standards. Boundary problems within the public sector are just as acute as those between the public and private sectors, mainly because of ambiguities in distinguishing ?market? from ?nonmarket? activities. 410 0$aIMF Working Papers; Working Paper ;$vNo. 2009/122 606 $aPrivatization 606 $aGovernment business enterprises 606 $aGovernment ownership 606 $aPublic goods 606 $aIndustrial policy 606 $aAccounting$2imf 606 $aCorporate Finance$2imf 606 $aMacroeconomics$2imf 606 $aPublic Finance$2imf 606 $aPublic Enterprises$2imf 606 $aPublic-Private Enterprises$2imf 606 $aPublic Administration$2imf 606 $aPublic Sector Accounting and Audits$2imf 606 $aNational Government Expenditures and Related Policies: Infrastructures$2imf 606 $aOther Public Investment and Capital Stock$2imf 606 $aNonprofit Organizations and Public Enterprise: General$2imf 606 $aFinancial Institutions and Services: General$2imf 606 $aCivil service & public sector$2imf 606 $aFinancial reporting, financial statements$2imf 606 $aPublic finance & taxation$2imf 606 $aPublic ownership$2imf 606 $anationalization$2imf 606 $aOwnership & organization of enterprises$2imf 606 $aPublic sector$2imf 606 $aFinancial statements$2imf 606 $aPublic investment and public-private partnerships (PPP)$2imf 606 $aPublic enterprises$2imf 606 $aBusiness enterprises$2imf 606 $aFinance, Public$2imf 606 $aPublic-private sector cooperation$2imf 606 $aGovernment business enterprises$2imf 607 $aNew Zealand$2imf 615 0$aPrivatization. 615 0$aGovernment business enterprises. 615 0$aGovernment ownership. 615 0$aPublic goods. 615 0$aIndustrial policy. 615 7$aAccounting 615 7$aCorporate Finance 615 7$aMacroeconomics 615 7$aPublic Finance 615 7$aPublic Enterprises 615 7$aPublic-Private Enterprises 615 7$aPublic Administration 615 7$aPublic Sector Accounting and Audits 615 7$aNational Government Expenditures and Related Policies: Infrastructures 615 7$aOther Public Investment and Capital Stock 615 7$aNonprofit Organizations and Public Enterprise: General 615 7$aFinancial Institutions and Services: General 615 7$aCivil service & public sector 615 7$aFinancial reporting, financial statements 615 7$aPublic finance & taxation 615 7$aPublic ownership 615 7$anationalization 615 7$aOwnership & organization of enterprises 615 7$aPublic sector 615 7$aFinancial statements 615 7$aPublic investment and public-private partnerships (PPP) 615 7$aPublic enterprises 615 7$aBusiness enterprises 615 7$aFinance, Public 615 7$aPublic-private sector cooperation 615 7$aGovernment business enterprises 700 $aLienert$b Ian$01472676 712 02$aInternational Monetary Fund.$bFiscal Affairs Dept. 801 0$bDcWaIMF 906 $aBOOK 912 $a9910788333703321 996 $aWhere Does the Public Sector End and the Private Sector Begin$93685542 997 $aUNINA