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Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries / / Seth Terkper
| Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries / / Seth Terkper |
| Autore | Terkper Seth |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (28 p.) |
| Disciplina | 657.0218 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Accounting - Standards
Financial statements - Standards Tax administration and procedure Accounting Budgeting Macroeconomics Public Administration Public Sector Accounting and Audits National Budget Budget Systems Personal Income, Wealth, and Their Distributions Public finance accounting Financial reporting, financial statements Budgeting & financial management Financial statements Fiscal accounting and reporting Accrual accounting Budget planning and preparation Personal income Finance, Public Budget Income |
| ISBN |
1-4623-3259-5
1-4527-1982-9 1-282-84070-3 9786612840708 1-4518-6976-2 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Institutional and Regulatory Framework; A. Nature of Semi-Autonomy; B. Potential Benefits in Keeping Separate SARA Records; Boxes; 1 South African Revenue Service (SARS) Accounting Requirements; C. Regulatory Framework; D. Basic Tax and Treasury Accounting Systems; Table; 1. Summary of records kept by tax agencies; E. Automated Accounting Systems; III. Nature of Tax Office Accounting; A. Nature of Tax Transactions; B. Meaning of Full Accrual Accounting; C. SARA Accounting Records; IV. Recording and Reporting Rules; 2. HMRC's Resource, Trust and Program Records
A. Revenue TransactionsB. Operating Income Rules; 3. Some SARA Budget Issues; C. Operating Expense Rules; D. Investing and Financing Activities; E. Program Activities; 4. Some Key Fixed Asset (FA) Issues; V. SARA Reporting Obligations; A. Simple Cash Statements; B. Complex Financial Statements; C. Program Statements; D. Consolidated Financial Statements; VI. Conclusion; References |
| Record Nr. | UNINA-9910788246803321 |
Terkper Seth
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| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries / / Seth Terkper
| Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries / / Seth Terkper |
| Autore | Terkper Seth |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (28 p.) |
| Disciplina | 657.0218 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Accounting - Standards
Financial statements - Standards Tax administration and procedure Accounting Budgeting Macroeconomics Public Administration Public Sector Accounting and Audits National Budget Budget Systems Personal Income, Wealth, and Their Distributions Public finance accounting Financial reporting, financial statements Budgeting & financial management Financial statements Fiscal accounting and reporting Accrual accounting Budget planning and preparation Personal income Finance, Public Budget Income |
| ISBN |
1-4623-3259-5
1-4527-1982-9 1-282-84070-3 9786612840708 1-4518-6976-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Institutional and Regulatory Framework; A. Nature of Semi-Autonomy; B. Potential Benefits in Keeping Separate SARA Records; Boxes; 1 South African Revenue Service (SARS) Accounting Requirements; C. Regulatory Framework; D. Basic Tax and Treasury Accounting Systems; Table; 1. Summary of records kept by tax agencies; E. Automated Accounting Systems; III. Nature of Tax Office Accounting; A. Nature of Tax Transactions; B. Meaning of Full Accrual Accounting; C. SARA Accounting Records; IV. Recording and Reporting Rules; 2. HMRC's Resource, Trust and Program Records
A. Revenue TransactionsB. Operating Income Rules; 3. Some SARA Budget Issues; C. Operating Expense Rules; D. Investing and Financing Activities; E. Program Activities; 4. Some Key Fixed Asset (FA) Issues; V. SARA Reporting Obligations; A. Simple Cash Statements; B. Complex Financial Statements; C. Program Statements; D. Consolidated Financial Statements; VI. Conclusion; References |
| Record Nr. | UNINA-9910807167903321 |
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Terkper Seth
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| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Advanced Public Financial Management Reforms in South East Europe / / Mia Pavesic-Skerlep, Eivind Tandberg
| Advanced Public Financial Management Reforms in South East Europe / / Mia Pavesic-Skerlep, Eivind Tandberg |
| Autore | Pavesic-Skerlep Mia |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
| Descrizione fisica | 1 online resource (35 p.) |
| Altri autori (Persone) | TandbergEivind |
| Collana | IMF Working Papers |
| Soggetto topico |
Finance, Public - Europe
Monetary policy - Europe Budgeting Public Finance National Budget Budget Systems National Government Expenditures and Related Policies: General Forecasts of Budgets, Deficits, and Debt Budgeting & financial management Public finance & taxation Budget planning and preparation Performance-based budgeting Public financial management (PFM) Expenditure Medium-term budget frameworks Budget Finance, Public Expenditures, Public |
| ISBN |
1-4623-6081-5
1-4527-1576-9 1-282-84317-6 9786612843174 1-4518-7249-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction and overview; A. Introduction; II. Fiscal institutions and outcomes 1990-2006; A. PFM Objectives; B. PFM Reform Agendas in SEE Countries; Tables; 1. Main Public Financial Management Objectives and Indicators; C. Status of PFM Reforms in SEE Countries; 2. Selected Public Financial Management Objectives and Benchmarks; D. Fiscal Objectives and Outcomes; Figures; 1:Remaining PFM Reform Needs in SEE Countries; 3a. SEE Expenditure Levels; 3b. SEE Fiscal Balances; 4. Indicators for Financial Discipline in Six SEE Countries; 5a. Albania Functional Breakdown of Expenditures
5b. Bulgaria Functional Breakdown of Expenditures5c. Government Investments as Share of GDP in SEE Countries; 2: Infant Mortality; 3: Average Length of Stay in Hospital; E. Assessment; III. Medium-term budgeting; A. Overview; B. Phases of Medium-Term Budgeting; C. Status of Medium-Term Budgeting in SEE Countries; 6. Medium-Term Budget Systems in SEE Countries; Boxes; 1. Medium-Term Budgeting in South East European Countries; D. Implementation Challenges and Possible Solutions; IV. Performance-oriented budgeting; A. Overview; B. Phases of Performance-Oriented Budgeting C. Status of Performance-Oriented Budgeting in SEE Countries7. Performance-Oriented Budget Systems in SEE Countries; 2. Performance-Oriented Budgeting in South East European Countries; D. Implementation Challenges and Possible Solutions; V. Conclusions; Appendixes; I. Categorization of Medium-Term Budget Systems; II. Categorization of Performance-Oriented Budget Systems |
| Record Nr. | UNINA-9910788335703321 |
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Pavesic-Skerlep Mia
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| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Aktienrueckkauf und Kapitalmarkt
| Aktienrueckkauf und Kapitalmarkt |
| Autore | Schremper Ralf |
| Pubbl/distr/stampa | Bern, : Peter Lang International Academic Publishers, 2018 |
| Descrizione fisica | 1 online resource (325) |
| Soggetto topico |
Accounting: study & revision guides
Budgeting & financial management Business mathematics & systems |
| ISBN | 9783631393567 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Altri titoli varianti | Bochumer Beitraege zur Unternehmensfuehrung vol. 63 |
| Record Nr. | UNINA-9910306596503321 |
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Schremper Ralf
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| Bern, : Peter Lang International Academic Publishers, 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Aktienrueckkauf und Kapitalmarkt
| Aktienrueckkauf und Kapitalmarkt |
| Autore | Schremper Ralf |
| Pubbl/distr/stampa | Bern, : Peter Lang International Academic Publishers, 2018 |
| Descrizione fisica | 1 online resource (325) |
| Soggetto topico |
Accounting: study & revision guides
Budgeting & financial management Business mathematics & systems |
| Soggetto non controllato | stocks; - Germany; - capital market |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Altri titoli varianti | Bochumer Beitraege zur Unternehmensfuehrung vol. 63 |
| Record Nr. | UNINA-9910765731503321 |
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Schremper Ralf
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| Bern, : Peter Lang International Academic Publishers, 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Auslagerung betrieblicher Pensionszusagen
| Auslagerung betrieblicher Pensionszusagen |
| Autore | Neuhaus Stefan |
| Pubbl/distr/stampa | Bern, : Peter Lang International Academic Publishers, 2018 |
| Descrizione fisica | 1 online resource (331) |
| Soggetto topico |
Accounting: study & revision guides
Taxation Budgeting & financial management Personnel & human resources management |
| ISBN | 9783631592243 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Altri titoli varianti | Bochumer Beitraege zur Unternehmensfuehrung vol. 78 |
| Record Nr. | UNINA-9910306596703321 |
|
Neuhaus Stefan
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||
| Bern, : Peter Lang International Academic Publishers, 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Auslagerung betrieblicher Pensionszusagen
| Auslagerung betrieblicher Pensionszusagen |
| Autore | Neuhaus Stefan |
| Pubbl/distr/stampa | Bern, : Peter Lang International Academic Publishers, 2018 |
| Descrizione fisica | 1 online resource (331) |
| Soggetto topico |
Accounting: study & revision guides
Taxation Budgeting & financial management Personnel & human resources management |
| ISBN | 9783631592243 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Altri titoli varianti | Bochumer Beitraege zur Unternehmensfuehrung vol. 78 |
| Record Nr. | UNINA-9910765732903321 |
|
Neuhaus Stefan
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| Bern, : Peter Lang International Academic Publishers, 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Auslagerung betrieblicher Pensionszusagen : Eine ökonomische Analyse der Motive und Durchführungsformen / Roland Gabriel, Stefan Neuhaus
| Auslagerung betrieblicher Pensionszusagen : Eine ökonomische Analyse der Motive und Durchführungsformen / Roland Gabriel, Stefan Neuhaus |
| Autore | Neuhaus Stefan |
| Edizione | [1st, New ed.] |
| Pubbl/distr/stampa | Frankfurt a.M, : PH02, 2018 |
| Descrizione fisica | 1 online resource (336 p.) : , EB00 |
| Collana | Bochumer Beiträge zur Unternehmensführung |
| Soggetto topico |
Accounting: study & revision guides
Taxation Budgeting & financial management Personnel & human resources management |
| Soggetto non controllato |
Analyse
Auslagerung Betriebliche Altersversorgung betrieblicher Contractual Trust Arrangements Durchführungsformen Eine Motive Neuhaus ökonomische Pensionsfonds Pensionszusage Pensionszusagen Rating |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Nota di contenuto | Aus dem Inhalt: Institutionelle Grundlagen der betrieblichen Altersversorgung in Deutschland - Durchführungswege für betriebliche Pensionszusagen - Auswirkungen einer Auslagerung betrieblicher Pensionszusagen auf Analysekennzahlen - Motive für die Auslagerung betrieblicher Pensionszusagen auf einen externen Versorgungsträger - Auslagerungsmöglichkeiten - Contractual Trust Arrangements - Pensionsfonds - Ausfinanzierungsgrad betrieblicher Pensionszusagen bei den DAX-Unternehmen. |
| Record Nr. | UNINA-9910563022603321 |
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Neuhaus Stefan
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| Frankfurt a.M, : PH02, 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Bewertung strategischer Flexibilitaet beim Unternehmenserwerb
| Bewertung strategischer Flexibilitaet beim Unternehmenserwerb |
| Autore | Tomaszewski Claude |
| Pubbl/distr/stampa | Bern, : Peter Lang International Academic Publishers, 2018 |
| Descrizione fisica | 1 online resource (304) |
| Soggetto topico |
Accounting: study & revision guides
Business studies: general Budgeting & financial management |
| ISBN | 9783631361887 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Altri titoli varianti | Bochumer Beitraege zur Unternehmensfuehrung vol. 57 |
| Record Nr. | UNINA-9910306596303321 |
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Tomaszewski Claude
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| Bern, : Peter Lang International Academic Publishers, 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Bewertung strategischer Flexibilitaet beim Unternehmenserwerb
| Bewertung strategischer Flexibilitaet beim Unternehmenserwerb |
| Autore | Tomaszewski Claude |
| Pubbl/distr/stampa | Bern, : Peter Lang International Academic Publishers, 2018 |
| Descrizione fisica | 1 online resource (304) |
| Soggetto topico |
Accounting: study & revision guides
Business studies: general Budgeting & financial management |
| ISBN | 9783631361887 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Altri titoli varianti | Bochumer Beitraege zur Unternehmensfuehrung vol. 57 |
| Record Nr. | UNINA-9910765728903321 |
|
Tomaszewski Claude
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||
| Bern, : Peter Lang International Academic Publishers, 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Soggetto topico
-
Budgeting & financial management
(149)
- Public Finance (99)
- Public finance & taxation (99)
- Budgeting (98)
- Budget (96)