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Some algebra of fiscal transparency [[electronic resource] ] : how accounting devices work and how to reveal them / / prepared by Timothy C. Irwin



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Autore: Irwin Timothy Visualizza persona
Titolo: Some algebra of fiscal transparency [[electronic resource] ] : how accounting devices work and how to reveal them / / prepared by Timothy C. Irwin Visualizza cluster
Pubblicazione: Washington, D.C., : International Monetary Fund, c2012
Descrizione fisica: 1 online resource (20 p.)
Soggetto topico: Accounting - Standards
Finance, Public
Budget deficits
Soggetto genere / forma: Electronic books.
Note generali: "September 2012."
Nota di bibliografia: Includes bibliographical references.
Nota di contenuto: Cover; 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
Sommario/riassunto: 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.
Titolo autorizzato: Some algebra of fiscal transparency  Visualizza cluster
ISBN: 1-4755-6423-6
1-4755-9244-2
Formato: Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione: Inglese
Record Nr.: 9910462256503321
Lo trovi qui: Univ. Federico II
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Serie: IMF Working Papers