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Accrual budgeting and fiscal policy [[electronic resource] /] / prepared by Marc Robinson
| Accrual budgeting and fiscal policy [[electronic resource] /] / prepared by Marc Robinson |
| Autore | Robinson Marc <1955-> |
| Pubbl/distr/stampa | [Washington D.C.], : International Monetary Fund, 2009 |
| Descrizione fisica | 1 online resource (35 p.) |
| Collana | IMF working paper |
| Soggetto topico |
Accrual basis accounting
Fiscal policy |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-4623-6183-8
1-4527-5612-0 1-4518-7231-3 9786612843044 1-282-84304-4 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction and Objectives; II. What is Accrual Budgeting?; III. Fiscal Sustainability and Capital Expenditure Controls; Boxes; 1. Capital Expenditure Appropriation in Australia and Denmark; IV. The Accounting Basis of Key Fiscal Policy Aggregates; 2. Net Financial Debt; 3. Major Divergences Between Net Lending and the Cash Balance: Some Examples; 4. Netting off General Government Asset Sales Receipts?; V. Net Worth, the Operating Balance, and Fiscal Sustainability; 5. Net Worth as a Fiscal Sustainability Measure?; VI. Accrual Aggregate Expenditure
6. Accrual Aggregate Expenditure VII. Fiscal Policy for Macroeconomic Stabilization; 7. Accrual vs. Cash Measures of the Cost of Discretionary Fiscal Measures; VIII. Designing an Accrual Budgeting System to Support Accrual Fiscal Targets; 8. Net Capital Appropriations; IX. Targeting Cash Fiscal Aggregates under Accrual Budgeting; X. Controlling Budget Execution under Accrual Budgeting; 9. Net Lending vs. the Cash Balance; XI. Conclusion; References |
| Record Nr. | UNINA-9910464233303321 |
Robinson Marc <1955->
|
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| [Washington D.C.], : International Monetary Fund, 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accrual Budgeting and Fiscal Policy / / Marc Robinson
| Accrual Budgeting and Fiscal Policy / / Marc Robinson |
| Autore | Robinson Marc |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
| Descrizione fisica | 1 online resource (35 p.) |
| Collana | IMF Working Papers |
| Soggetto topico |
Accrual basis accounting
Fiscal policy Accounting Money and Monetary Policy Public Finance Public Administration Public Sector Accounting and Audits Monetary Systems Standards Regimes Government and the Monetary System Payment Systems Fiscal Policy National Government Expenditures and Related Policies: Infrastructures Other Public Investment and Capital Stock National Government Expenditures and Related Policies: General Public finance & taxation Public finance accounting Monetary economics Macroeconomics Accrual accounting Currencies Capital spending Expenditure Finance, Public Money Capital investments Expenditures, Public |
| ISBN |
1-4623-6183-8
1-4527-5612-0 1-4518-7231-3 9786612843044 1-282-84304-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction and Objectives; II. What is Accrual Budgeting?; III. Fiscal Sustainability and Capital Expenditure Controls; Boxes; 1. Capital Expenditure Appropriation in Australia and Denmark; IV. The Accounting Basis of Key Fiscal Policy Aggregates; 2. Net Financial Debt; 3. Major Divergences Between Net Lending and the Cash Balance: Some Examples; 4. Netting off General Government Asset Sales Receipts?; V. Net Worth, the Operating Balance, and Fiscal Sustainability; 5. Net Worth as a Fiscal Sustainability Measure?; VI. Accrual Aggregate Expenditure
6. Accrual Aggregate Expenditure VII. Fiscal Policy for Macroeconomic Stabilization; 7. Accrual vs. Cash Measures of the Cost of Discretionary Fiscal Measures; VIII. Designing an Accrual Budgeting System to Support Accrual Fiscal Targets; 8. Net Capital Appropriations; IX. Targeting Cash Fiscal Aggregates under Accrual Budgeting; X. Controlling Budget Execution under Accrual Budgeting; 9. Net Lending vs. the Cash Balance; XI. Conclusion; References |
| Record Nr. | UNINA-9910788340003321 |
|
Robinson Marc
|
||
| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Cash accounting : a simpler method for small firms? : hearing before the Subcommittee on Economic Growth, Tax and Capital Access of the Committee on Small Business, United States House of Representatives, One Hundred Thirteenth Congress, second session, hearing held July 10, 2014
| Cash accounting : a simpler method for small firms? : hearing before the Subcommittee on Economic Growth, Tax and Capital Access of the Committee on Small Business, United States House of Representatives, One Hundred Thirteenth Congress, second session, hearing held July 10, 2014 |
| Pubbl/distr/stampa | Washington : , : U.S. Government Printing Office, , 2014 |
| Descrizione fisica | 1 online resource (iii, 81 pages) |
| Soggetto topico |
Cash basis accounting - United States
Accrual basis accounting - United States Small business - Accounting - Law and legislation - United States Small business - Taxation - United States - Accounting Accrual basis accounting Cash basis accounting Legislative hearings Small business - Accounting - Law and legislation Small business - Taxation - Accounting |
| Soggetto genere / forma | Legislative hearings. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Cash Accounting |
| Record Nr. | UNINA-9910703472903321 |
| Washington : , : U.S. Government Printing Office, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
EPA should revise its grant accrual methodology to address impact of Recovery Act funds [[electronic resource]] : quick reaction report
| EPA should revise its grant accrual methodology to address impact of Recovery Act funds [[electronic resource]] : quick reaction report |
| Pubbl/distr/stampa | Washington, DC : , : Environmental Protection Agency, Office of the Inspector General, , [2009] |
| Descrizione fisica | 1 online resource (6 pages) |
| Altri autori (Persone) |
CurtisPaul
HiattMeg |
| Soggetto topico | Accrual basis accounting |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | EPA should revise its grant accrual methodology to address impact of Recovery Act funds |
| Record Nr. | UNINA-9910699052903321 |
| Washington, DC : , : Environmental Protection Agency, Office of the Inspector General, , [2009] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
