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Does Balance Sheet Strength Drive the Investment Cycle? Evidence from Pre- and Post-Crisis Cyprus / / Sophia Chen, Yinqiu Lu
| Does Balance Sheet Strength Drive the Investment Cycle? Evidence from Pre- and Post-Crisis Cyprus / / Sophia Chen, Yinqiu Lu |
| Autore | Chen Sophia |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2016 |
| Descrizione fisica | 1 online resource (27 pages) : illustrations (some color), graphs, tables |
| Disciplina | 332.67252 |
| Altri autori (Persone) | LuYinqiu |
| Collana | IMF Working Papers |
| Soggetto topico |
Public investments
Financial statements Banks and banking Accounting Banks and Banking Financial Risk Management Labor Money and Monetary Policy Investment Capital Intangible Capital Capacity Business Fluctuations Cycles Financial Markets and the Macroeconomy Capital Budgeting Fixed Investment and Inventory Studies Financing Policy Financial Risk and Risk Management Capital and Ownership Structure Value of Firms Goodwill Public Administration Public Sector Accounting and Audits Monetary Systems Standards Regimes Government and the Monetary System Payment Systems Financial Crises Wages, Compensation, and Labor Costs: General Financial reporting, financial statements Monetary economics Economic & financial crises & disasters Labour income economics Currencies Wages Financial crises Banking crises Public financial management (PFM) Money Finance, Public |
| ISBN | 1-4755-6820-7 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910162944603321 |
Chen Sophia
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| Washington, D.C. : , : International Monetary Fund, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Dollarization and Maturity Structure of Public Securities : : The Experience of Bolivia / / Esteban Vesperoni, Walter Orellana R.
| Dollarization and Maturity Structure of Public Securities : : The Experience of Bolivia / / Esteban Vesperoni, Walter Orellana R. |
| Autore | Vesperoni Esteban |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (32 p.) |
| Disciplina | 339.50984 |
| Altri autori (Persone) | Orellana RWalter |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Debts, Public - Bolivia
Finance: General Money and Monetary Policy Public Finance Monetary Systems Standards Regimes Government and the Monetary System Payment Systems Social Security and Public Pensions Debt Debt Management Sovereign Debt Pension Funds Non-bank Financial Institutions Financial Instruments Institutional Investors Monetary economics Pensions Public finance & taxation Finance Currencies Pension spending Public debt Dollarization Financial instruments Money Debts, Public Monetary policy |
| ISBN |
1-4623-6689-9
1-4527-5513-2 1-4518-7015-9 9786612841088 1-282-84108-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Financial Dollarization in the Literature; III. Domestic Debt in Bolivia: Institutional Issues; IV. Review of Recent Trends in Public Domestic Debt; Figures; 1. Stock of Central Bank Paper; 2. Inflation and Central Bank Paper; 3. Domestic Treasury Debt; A. Currency Composition of Public Debt; 4. Currency Issue and Central Bank Paper; 5. Auctioned Treasury Paper by Currency; 6. Weekly Supply of Auctioned Treasury Paper; B. Maturity Structure of Public Debt; 7. Stock of Placements to Pension Funds by Currency; 8. Central Bank Paper: Maturity Structure
9a. Auctioned Treasury Paper: Remaining Maturity9b. Auctioned Treasury Paper: Maturity at Issuance; 9c. Auctioned Treasury Paper: Amortization Schedule; 10a. Stock of Placements to Pension Funds Bonds: Remaining Maturity; 10b. Stock of Placements to Pension Funds Bonds: Amortization Schedule; V. Bolivia in Perspective: Treasury Paper in Latin America; VI. Currency Composition and Debt Maturity: Debt Management and Macroeconomic Fundamentals; Tables; 1. Latin America: Domestic Treasury Debt; 2. Dollarization of Open Market Operations; 3. Maturity Structure of Open Market Operations VII. ConclusionReferences; Appendix |
| Record Nr. | UNINA-9910788236003321 |
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Vesperoni Esteban
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| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Dollarization and Maturity Structure of Public Securities : : The Experience of Bolivia / / Esteban Vesperoni, Walter Orellana R.
| Dollarization and Maturity Structure of Public Securities : : The Experience of Bolivia / / Esteban Vesperoni, Walter Orellana R. |
| Autore | Vesperoni Esteban |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (32 p.) |
| Disciplina | 339.50984 |
| Altri autori (Persone) | Orellana RWalter |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Debts, Public - Bolivia
Finance: General Money and Monetary Policy Public Finance Monetary Systems Standards Regimes Government and the Monetary System Payment Systems Social Security and Public Pensions Debt Debt Management Sovereign Debt Pension Funds Non-bank Financial Institutions Financial Instruments Institutional Investors Monetary economics Pensions Public finance & taxation Finance Currencies Pension spending Public debt Dollarization Financial instruments Money Debts, Public Monetary policy |
| ISBN |
1-4623-6689-9
1-4527-5513-2 1-4518-7015-9 9786612841088 1-282-84108-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Financial Dollarization in the Literature; III. Domestic Debt in Bolivia: Institutional Issues; IV. Review of Recent Trends in Public Domestic Debt; Figures; 1. Stock of Central Bank Paper; 2. Inflation and Central Bank Paper; 3. Domestic Treasury Debt; A. Currency Composition of Public Debt; 4. Currency Issue and Central Bank Paper; 5. Auctioned Treasury Paper by Currency; 6. Weekly Supply of Auctioned Treasury Paper; B. Maturity Structure of Public Debt; 7. Stock of Placements to Pension Funds by Currency; 8. Central Bank Paper: Maturity Structure
9a. Auctioned Treasury Paper: Remaining Maturity9b. Auctioned Treasury Paper: Maturity at Issuance; 9c. Auctioned Treasury Paper: Amortization Schedule; 10a. Stock of Placements to Pension Funds Bonds: Remaining Maturity; 10b. Stock of Placements to Pension Funds Bonds: Amortization Schedule; V. Bolivia in Perspective: Treasury Paper in Latin America; VI. Currency Composition and Debt Maturity: Debt Management and Macroeconomic Fundamentals; Tables; 1. Latin America: Domestic Treasury Debt; 2. Dollarization of Open Market Operations; 3. Maturity Structure of Open Market Operations VII. ConclusionReferences; Appendix |
| Record Nr. | UNINA-9910807165903321 |
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Vesperoni Esteban
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| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The Domestic Credit Supply Response to International Bank Deleveraging : : Is Asia Different? / / Shekhar Aiyar, Sonali Jain-Chandra
| The Domestic Credit Supply Response to International Bank Deleveraging : : Is Asia Different? / / Shekhar Aiyar, Sonali Jain-Chandra |
| Autore | Aiyar Shekhar |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (16 p.) |
| Altri autori (Persone) | Jain-ChandraSonali |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Banks and banking, International - Asia
Banks and banking - Asia Banks and Banking Money and Monetary Policy Financial Crises Monetary Systems Standards Regimes Government and the Monetary System Payment Systems Banks Depository Institutions Micro Finance Institutions Mortgages Monetary Policy, Central Banking, and the Supply of Money and Credit: General Monetary economics Banking Foreign currency exposure Foreign banks Domestic credit Bank credit Money Financial institutions Credit Foreign exchange market Banks and banking Banks and banking, Foreign |
| ISBN |
1-4755-6499-6
1-4755-6234-9 1-283-86687-0 1-4755-8294-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; I. Introduction; Figures; 1. Consolidated Foreign Claims on Asian Economies; II. The Role of European Banks in Asia; 2. Consolidated Foreign Claims of European Banks on Asia; 3. BIS Reporting Banks' Foreign Claims on Selected Asian Economies by Sector; III. Econometric Methodology; 4. Consolidated International Claims of European Banks; IV. Results; Tables; 1. Impact of Change in Foreign Claims on Change in Domestic Credit Supply; V. Why did Asia React Differently?
2. Impact of Change in Foreign Claims on Change in Domestic Credit Supply (Using exchange rate adjusted foreign claims data)5. Difference in Policy Responses: Asia Versus Non-Asia; 3. Summary of Policy Actions taken in Asia during the Global Financial Crisis; 6. Debt-to-Equity Ratio in Financial Firms at End-2007; References |
| Record Nr. | UNINA-9910779331503321 |
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Aiyar Shekhar
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| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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The Domestic Credit Supply Response to International Bank Deleveraging : : Is Asia Different? / / Shekhar Aiyar, Sonali Jain-Chandra
| The Domestic Credit Supply Response to International Bank Deleveraging : : Is Asia Different? / / Shekhar Aiyar, Sonali Jain-Chandra |
| Autore | Aiyar Shekhar |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (16 p.) |
| Disciplina | 332.152 |
| Altri autori (Persone) | Jain-ChandraSonali |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Banks and banking, International - Asia
Banks and banking - Asia Banks and Banking Money and Monetary Policy Financial Crises Monetary Systems Standards Regimes Government and the Monetary System Payment Systems Banks Depository Institutions Micro Finance Institutions Mortgages Monetary Policy, Central Banking, and the Supply of Money and Credit: General Monetary economics Banking Foreign currency exposure Foreign banks Domestic credit Bank credit Money Financial institutions Credit Foreign exchange market Banks and banking Banks and banking, Foreign |
| ISBN |
1-4755-6499-6
1-4755-6234-9 1-283-86687-0 1-4755-8294-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; I. Introduction; Figures; 1. Consolidated Foreign Claims on Asian Economies; II. The Role of European Banks in Asia; 2. Consolidated Foreign Claims of European Banks on Asia; 3. BIS Reporting Banks' Foreign Claims on Selected Asian Economies by Sector; III. Econometric Methodology; 4. Consolidated International Claims of European Banks; IV. Results; Tables; 1. Impact of Change in Foreign Claims on Change in Domestic Credit Supply; V. Why did Asia React Differently?
2. Impact of Change in Foreign Claims on Change in Domestic Credit Supply (Using exchange rate adjusted foreign claims data)5. Difference in Policy Responses: Asia Versus Non-Asia; 3. Summary of Policy Actions taken in Asia during the Global Financial Crisis; 6. Debt-to-Equity Ratio in Financial Firms at End-2007; References |
| Record Nr. | UNINA-9910816178003321 |
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Aiyar Shekhar
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| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Dominican Republic : : Sectoral Financial Positions and Macroeconomic Vulnerabilities / / Svetlana Cerovic, Jose Saboin
| Dominican Republic : : Sectoral Financial Positions and Macroeconomic Vulnerabilities / / Svetlana Cerovic, Jose Saboin |
| Autore | Cerovic Svetlana |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2016 |
| Descrizione fisica | 1 online resource (38 pages) : color illustrations |
| Disciplina | 338.97293 |
| Altri autori (Persone) | SaboinJose |
| Collana | IMF Working Papers |
| Soggetto topico |
Economic indicators - Dominican Republic
Foreign exchange rates - Dominican Republic Accounting Banks and Banking Financial Risk Management Macroeconomics Money and Monetary Policy Public Finance International Finance: General International Lending and Debt Problems Debt Debt Management Sovereign Debt Public Administration Public Sector Accounting and Audits Monetary Systems Standards Regimes Government and the Monetary System Payment Systems Banks Depository Institutions Micro Finance Institutions Mortgages Public Enterprises Public-Private Enterprises Financial Crises Social Security and Public Pensions Financial reporting, financial statements Monetary economics Banking Civil service & public sector Economic & financial crises & disasters Pensions Financial statements Currencies Public sector Financial crises Public financial management (PFM) Money Economic sectors Pension spending Expenditure Finance, Public Banks and banking |
| ISBN | 1-4755-4587-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910154886603321 |
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Cerovic Svetlana
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| Washington, D.C. : , : International Monetary Fund, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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East Timor : : Establishing the Foundations of Sound Macroeconomic Management / / Luis Mendonca, Shamsuddin Tareq, Luis Valdivieso, Alejandro Lopez Mejia, Toshihide Endo
| East Timor : : Establishing the Foundations of Sound Macroeconomic Management / / Luis Mendonca, Shamsuddin Tareq, Luis Valdivieso, Alejandro Lopez Mejia, Toshihide Endo |
| Autore | Mendonca Luis |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2000 |
| Descrizione fisica | 1 online resource (52 p.) |
| Altri autori (Persone) |
TareqShamsuddin
ValdiviesoLuis Lopez MejiaAlejandro EndoToshihide |
| Collana | Books |
| Soggetto topico |
Referendum - Timor-Leste
Banks and Banking Budgeting Exports and Imports Money and Monetary Policy Public Finance Labor National Budget Budget Systems Taxation, Subsidies, and Revenue: General Monetary Systems Standards Regimes Government and the Monetary System Payment Systems National Government Expenditures and Related Policies: General Banks Depository Institutions Micro Finance Institutions Mortgages Budgeting & financial management Public finance & taxation Monetary economics Banking International economics Labour income economics Budget planning and preparation Currencies Extra-budgetary funds Revenue administration Expenditure Public financial management (PFM) Money Commercial banks Financial institutions Budget Revenue Banks and banking Expenditures, Public Finance, Public |
| ISBN |
1-4552-2166-X
1-4527-7053-0 1-283-53441-X 9786613846860 1-4519-6343-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910780757503321 |
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Mendonca Luis
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| Washington, D.C. : , : International Monetary Fund, , 2000 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
East Timor : : Establishing the Foundations of Sound Macroeconomic Management / / Luis Mendonca, Shamsuddin Tareq, Luis Valdivieso, Alejandro Lopez Mejia, Toshihide Endo
| East Timor : : Establishing the Foundations of Sound Macroeconomic Management / / Luis Mendonca, Shamsuddin Tareq, Luis Valdivieso, Alejandro Lopez Mejia, Toshihide Endo |
| Autore | Mendonca Luis |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2000 |
| Descrizione fisica | 1 online resource (52 p.) |
| Altri autori (Persone) |
TareqShamsuddin
ValdiviesoLuis Lopez MejiaAlejandro EndoToshihide |
| Collana | Books |
| Soggetto topico |
Referendum - Timor-Leste
Banks and Banking Budgeting Exports and Imports Money and Monetary Policy Public Finance Labor National Budget Budget Systems Taxation, Subsidies, and Revenue: General Monetary Systems Standards Regimes Government and the Monetary System Payment Systems National Government Expenditures and Related Policies: General Banks Depository Institutions Micro Finance Institutions Mortgages Budgeting & financial management Public finance & taxation Monetary economics Banking International economics Labour income economics Budget planning and preparation Currencies Extra-budgetary funds Revenue administration Expenditure Public financial management (PFM) Money Commercial banks Financial institutions Budget Revenue Banks and banking Expenditures, Public Finance, Public |
| ISBN |
1-4552-2166-X
1-4527-7053-0 1-283-53441-X 9786613846860 1-4519-6343-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Intro -- Contents -- Preface -- Acronyms and Abbreviations -- East Timor: Basic Social Indicators -- I Introduction and Background -- II Economic Developments and Institutional Set-up Prior to the Referendum -- III Immediate Impact of the Post-Referendum Violence -- IV Strategy to Establish a Sound Macroeconomic Framework -- V Developments Since September 1999 -- VI Macroeconomic Outlook for the Near Term -- VII Immediate Challenges and Concluding Remarks -- Appendix: East Timor-The Role of the World Bank and the Asian Development Bank -- Appendix Tables -- References. |
| Record Nr. | UNINA-9910815076903321 |
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Mendonca Luis
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| Washington, D.C. : , : International Monetary Fund, , 2000 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Effective Government Accounting / / A. Premchand
| Effective Government Accounting / / A. Premchand |
| Autore | Premchand A |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 1995 |
| Descrizione fisica | 1 online resource (xii, 190 pages) : illustrations |
| Disciplina | 350.72/31 |
| Soggetto topico |
Finance, Public - Accounting
Accounting Banks and Banking Budgeting Money and Monetary Policy Public Finance Public Administration Public Sector Accounting and Audits National Budget Budget Systems Monetary Systems Standards Regimes Government and the Monetary System Payment Systems Banks Depository Institutions Micro Finance Institutions Mortgages Debt Debt Management Sovereign Debt Public finance accounting Budgeting & financial management Banking Public finance & taxation Monetary economics Finance Fiscal accounting and reporting Budget planning and preparation Central government spending Currencies Public financial management (PFM) Money Commercial banks Financial institutions Finance, Public Budget Banks and banking Debts, Public |
| ISBN |
1-4623-9162-1
1-4552-8609-5 1-283-53361-8 9786613846068 1-4552-7895-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
""Contents""; ""Preface""; ""Introduction ""; ""Evolution""; ""Recent Changes ""; ""Objectives of Control""; ""Range of Process Controls""; ""From Fund Controls to Global Budgets""; ""From Cash Limits to Cash Management""; ""Policy Reviews""; ""Evaluation""; ""From Financial to Efficiency Audit""; ""Involvement of the Users""; ""Institutional Development ""; ""1 Payments Systems ""; ""Payment Stages ""; ""Release of Funds and Organizing Payments""; ""Commitment Stage""; ""Types of Payments Systems""; ""Method of Payment""; ""Security of Payments""; ""Relations with the Banking System""
""Commercial Banking"" ""Financial Reporting""; ""Inter enterprise Arrears""; ""2 Morphology of Government Accounting""; ""Commercial and Government Accounting""; ""Single- and Double-Entry Bookkeeping""; ""Cash and Accrual""; ""Terms and Definitions""; ""Why Accrual Now?""; ""Budget and Accounts""; ""Dimensions of the Issue""; ""General Ledger System ""; ""Government Accounts and National Income Accounts""; ""Generational Accounts""; ""3 Cost Measurement, Accounting Standards, and Other Issues ""; ""Commercial Practices""; ""Government Approaches""; ""Relevance of Commercial Practices"" ""Capital Charge"" ""Foreign Aid Accounts""; ""Accounting Aspects of Privatization""; ""Accounting and Performance Indicators""; ""Other Issues""; ""Accounting Standards""; ""4 Liability Management""; ""Payables""; ""Other Funded Liabilities""; ""Contingent Liabilities""; ""Unfunded Liabilities""; ""Legislated Guarantees""; ""Liabilities from Legislative Changes""; ""Hidden Liabilities""; ""Termination of Contracts""; ""Environmental Liabilities""; ""Market Failure Liabilities""; ""Debt Management""; ""Developments""; ""Continuing Objectives""; ""Organization""; ""Role of Accounting 125"" ""5 Architecture of Government Financial Information"" ""Importance of Financial Information""; ""Public and Private Sectors Compared""; ""Principles of Reporting""; ""Legitimacy""; ""Understandability""; ""Reliability ""; ""Relevance""; ""Comparability""; ""Timeliness""; ""Consistency""; ""Usefulness""; ""Existing Information Systems""; ""Search for User Needs""; ""Information Pyramid""; ""Analytical Framework of Financial Reporting""; ""Purpose, Form, and Frequency""; ""Changes""; ""Departmental Report""; ""Annual Appropriation Accounts""; ""Users Within the Government"" ""Issues in Transforming Financial Information"" ""Design Issues""; ""Operational Issues""; ""6 Investing in Development: Implementation""; ""Design of Development""; ""Implementation Lessons and Dilemmas""; ""Political Support""; ""Integrated or Specific Reform""; ""Public Sector Reform or Financial Management Reform ""; ""Imperatives of Technology or High-Tech Dependency""; """"Big Bang"" or Gradualism""; ""External Assistance or Internal Resources""; ""Operational Issues""; ""Steps Toward Improvement ""; ""Bibliography""; ""Tables""; ""Diagrams"" |
| Record Nr. | UNINA-9910779291703321 |
|
Premchand A
|
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| Washington, D.C. : , : International Monetary Fund, , 1995 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Effective Government Accounting / / A. Premchand
| Effective Government Accounting / / A. Premchand |
| Autore | Premchand A |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 1995 |
| Descrizione fisica | 1 online resource (xii, 190 pages) : illustrations |
| Disciplina | 350.72/31 |
| Soggetto topico |
Finance, Public - Accounting
Accounting Banks and Banking Budgeting Money and Monetary Policy Public Finance Public Administration Public Sector Accounting and Audits National Budget Budget Systems Monetary Systems Standards Regimes Government and the Monetary System Payment Systems Banks Depository Institutions Micro Finance Institutions Mortgages Debt Debt Management Sovereign Debt Public finance accounting Budgeting & financial management Banking Public finance & taxation Monetary economics Finance Fiscal accounting and reporting Budget planning and preparation Central government spending Currencies Public financial management (PFM) Money Commercial banks Financial institutions Finance, Public Budget Banks and banking Debts, Public |
| ISBN |
1-4623-9162-1
1-4552-8609-5 1-283-53361-8 9786613846068 1-4552-7895-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
""Contents""; ""Preface""; ""Introduction ""; ""Evolution""; ""Recent Changes ""; ""Objectives of Control""; ""Range of Process Controls""; ""From Fund Controls to Global Budgets""; ""From Cash Limits to Cash Management""; ""Policy Reviews""; ""Evaluation""; ""From Financial to Efficiency Audit""; ""Involvement of the Users""; ""Institutional Development ""; ""1 Payments Systems ""; ""Payment Stages ""; ""Release of Funds and Organizing Payments""; ""Commitment Stage""; ""Types of Payments Systems""; ""Method of Payment""; ""Security of Payments""; ""Relations with the Banking System""
""Commercial Banking"" ""Financial Reporting""; ""Inter enterprise Arrears""; ""2 Morphology of Government Accounting""; ""Commercial and Government Accounting""; ""Single- and Double-Entry Bookkeeping""; ""Cash and Accrual""; ""Terms and Definitions""; ""Why Accrual Now?""; ""Budget and Accounts""; ""Dimensions of the Issue""; ""General Ledger System ""; ""Government Accounts and National Income Accounts""; ""Generational Accounts""; ""3 Cost Measurement, Accounting Standards, and Other Issues ""; ""Commercial Practices""; ""Government Approaches""; ""Relevance of Commercial Practices"" ""Capital Charge"" ""Foreign Aid Accounts""; ""Accounting Aspects of Privatization""; ""Accounting and Performance Indicators""; ""Other Issues""; ""Accounting Standards""; ""4 Liability Management""; ""Payables""; ""Other Funded Liabilities""; ""Contingent Liabilities""; ""Unfunded Liabilities""; ""Legislated Guarantees""; ""Liabilities from Legislative Changes""; ""Hidden Liabilities""; ""Termination of Contracts""; ""Environmental Liabilities""; ""Market Failure Liabilities""; ""Debt Management""; ""Developments""; ""Continuing Objectives""; ""Organization""; ""Role of Accounting 125"" ""5 Architecture of Government Financial Information"" ""Importance of Financial Information""; ""Public and Private Sectors Compared""; ""Principles of Reporting""; ""Legitimacy""; ""Understandability""; ""Reliability ""; ""Relevance""; ""Comparability""; ""Timeliness""; ""Consistency""; ""Usefulness""; ""Existing Information Systems""; ""Search for User Needs""; ""Information Pyramid""; ""Analytical Framework of Financial Reporting""; ""Purpose, Form, and Frequency""; ""Changes""; ""Departmental Report""; ""Annual Appropriation Accounts""; ""Users Within the Government"" ""Issues in Transforming Financial Information"" ""Design Issues""; ""Operational Issues""; ""6 Investing in Development: Implementation""; ""Design of Development""; ""Implementation Lessons and Dilemmas""; ""Political Support""; ""Integrated or Specific Reform""; ""Public Sector Reform or Financial Management Reform ""; ""Imperatives of Technology or High-Tech Dependency""; """"Big Bang"" or Gradualism""; ""External Assistance or Internal Resources""; ""Operational Issues""; ""Steps Toward Improvement ""; ""Bibliography""; ""Tables""; ""Diagrams"" |
| Record Nr. | UNINA-9910822507503321 |
|
Premchand A
|
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| Washington, D.C. : , : International Monetary Fund, , 1995 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Soggetto topico
-
Government and the Monetary System
(245)
- Monetary Systems (245)
- Payment Systems (245)
- Regimes (245)
- Standards (245)