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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
|
||
| 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
|
||
| Washington, D.C. : , : International Monetary Fund, , 1995 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Government Financial Management : : Issues and Country Studies / / A. Premchand
| Government Financial Management : : Issues and Country Studies / / A. Premchand |
| Autore | Premchand A |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 1990 |
| Descrizione fisica | 1 online resource (x, 374 pages) : illustrations |
| Disciplina | 350.72 |
| Soggetto topico |
Budget - Case studies
Finance, Public - Accounting - Case studies Finance, Public - Case studies Accounting Budgeting Labor Macroeconomics Public Finance National Budget Budget Systems Public Administration Public Sector Accounting and Audits National Government Expenditures and Related Policies: General Public Enterprises Public-Private Enterprises Auditing Budgeting & financial management Public finance & taxation Public finance accounting Civil service & public sector Budget planning and preparation Fiscal accounting and reporting Expenditure Public sector Public financial management (PFM) Economic sectors Budget Finance, Public Expenditures, Public |
| ISBN |
1-4623-2905-5
1-4552-2353-0 1-283-53369-3 9786613846143 1-4552-3455-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
""Contents""; ""Prefatory Note""; ""List of Contributors""; ""Introduction""; ""Part I Issues""; ""1: Fiscal Policy for Growth and Stability in Developing Countries: Selected Issues""; ""2: Management of Public Money: Issues in Government Financial Management""; ""3: Why the Deficit Persists as a Budget Problem: Role of Political Institutions""; ""4: Role of Public Expenditure Management in Structural Adjustment Programs""; ""5: Rolling Expenditure Plans: Australian Experience and Prognosis""; ""6: Expenditure Controls: Institutional and Operational Issues""
""7: Government Accounting: Promise and Performance""""8: Cash Management""; ""9: Measuring Efficiency in Government: Techniques and Experience""; ""10: Value for Money: Toward Improved Organizational Functioning""; ""11: The Judicial Power of the Purse: How the Courts Interpret Budget Laws""; ""Part II Country Studies""; ""12: Results-Oriented Management: Australian Public Sector Financial Management, Accounting, and Budgeting Reform in the 1980's""; ""13: The Canadian Experience""; ""14: Budgetary Accounting in China"" ""15: India: Developments in Government Accounting and Financial Management""""16: Government Accounting in Poland""; ""17: Government Accounting in Sweden""; ""18: Turkish Government Accounting and Financial Management System""; ""19: Government Accounting in the United Kingdom""; ""20: Recent Developments in Accounting and Financial Management in the United States""; ""21: Government Accounting and Financial Management in Latin American Countries"" |
| Record Nr. | UNINA-9910779287003321 |
|
Premchand A
|
||
| Washington, D.C. : , : International Monetary Fund, , 1990 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Government Financial Management : : Issues and Country Studies / / A. Premchand
| Government Financial Management : : Issues and Country Studies / / A. Premchand |
| Autore | Premchand A |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 1990 |
| Descrizione fisica | 1 online resource (x, 374 pages) : illustrations |
| Disciplina | 350.72 |
| Soggetto topico |
Budget - Case studies
Finance, Public - Accounting - Case studies Finance, Public - Case studies Accounting Budgeting Labor Macroeconomics Public Finance National Budget Budget Systems Public Administration Public Sector Accounting and Audits National Government Expenditures and Related Policies: General Public Enterprises Public-Private Enterprises Auditing Budgeting & financial management Public finance & taxation Public finance accounting Civil service & public sector Budget planning and preparation Fiscal accounting and reporting Expenditure Public sector Public financial management (PFM) Economic sectors Budget Finance, Public Expenditures, Public |
| ISBN |
1-4623-2905-5
1-4552-2353-0 1-283-53369-3 9786613846143 1-4552-3455-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
""Contents""; ""Prefatory Note""; ""List of Contributors""; ""Introduction""; ""Part I Issues""; ""1: Fiscal Policy for Growth and Stability in Developing Countries: Selected Issues""; ""2: Management of Public Money: Issues in Government Financial Management""; ""3: Why the Deficit Persists as a Budget Problem: Role of Political Institutions""; ""4: Role of Public Expenditure Management in Structural Adjustment Programs""; ""5: Rolling Expenditure Plans: Australian Experience and Prognosis""; ""6: Expenditure Controls: Institutional and Operational Issues""
""7: Government Accounting: Promise and Performance""""8: Cash Management""; ""9: Measuring Efficiency in Government: Techniques and Experience""; ""10: Value for Money: Toward Improved Organizational Functioning""; ""11: The Judicial Power of the Purse: How the Courts Interpret Budget Laws""; ""Part II Country Studies""; ""12: Results-Oriented Management: Australian Public Sector Financial Management, Accounting, and Budgeting Reform in the 1980's""; ""13: The Canadian Experience""; ""14: Budgetary Accounting in China"" ""15: India: Developments in Government Accounting and Financial Management""""16: Government Accounting in Poland""; ""17: Government Accounting in Sweden""; ""18: Turkish Government Accounting and Financial Management System""; ""19: Government Accounting in the United Kingdom""; ""20: Recent Developments in Accounting and Financial Management in the United States""; ""21: Government Accounting and Financial Management in Latin American Countries"" |
| Record Nr. | UNINA-9910808936003321 |
|
Premchand A
|
||
| Washington, D.C. : , : International Monetary Fund, , 1990 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||