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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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Advancing the Monetary Policy Toolkit through Outright Transfers / / Sascha Buetzer
| Advancing the Monetary Policy Toolkit through Outright Transfers / / Sascha Buetzer |
| Autore | Buetzer Sascha |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2022 |
| Descrizione fisica | 1 online resource (61 pages) |
| Collana | IMF Working Papers |
| Soggetto topico |
Macroeconomics
Economics: General Public Finance Money and Monetary Policy Banks and Banking Accounting Finance: General Equity, Justice, Inequality, and Other Normative Criteria and Measurement Monetary Systems Standards Regimes Government and the Monetary System Payment Systems Monetary Policy Central Banks and Their Policies Comparative or Joint Analysis of Fiscal and Monetary Policy Stabilization Treasury Policy International Monetary Arrangements and Institutions Public Administration Public Sector Accounting and Audits Fiscal Policy Debt Debt Management Sovereign Debt Economic & financial crises & disasters Economics of specific sectors Monetary economics Banking Financial reporting, financial statements Public finance & taxation Central bank balance sheet Central banks Unconventional monetary policies Monetary policy Financial statements Public financial management (PFM) Public debt Fiscal policy Currency crises Informal sector Economics Finance, Public Debts, Public |
| ISBN | 979-84-00-20994-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910795879703321 |
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Buetzer Sascha
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| Washington, D.C. : , : International Monetary Fund, , 2022 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Asymmetric Effects of the Financial Crisis : : Collateral-Based Investment-Cash Flow Sensitivity Analysis / / Vadim Khramov
| Asymmetric Effects of the Financial Crisis : : Collateral-Based Investment-Cash Flow Sensitivity Analysis / / Vadim Khramov |
| Autore | Khramov Vadim |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (29 p.) |
| Collana | IMF Working Papers |
| Soggetto topico |
Investments - Econometric models
Cash flow - Econometric models Global Financial Crisis, 2008-2009 Accounting Financial Risk Management Macroeconomics Money and Monetary Policy Industries: Financial Services Capital Budgeting Fixed Investment and Inventory Studies Investment Capital Intangible Capital Capacity Monetary Systems Standards Regimes Government and the Monetary System Payment Systems Financial Crises Banks Depository Institutions Micro Finance Institutions Mortgages Public Administration Public Sector Accounting and Audits Monetary economics Economic & financial crises & disasters Finance Financial reporting, financial statements Currencies Financial crises Collateral Global financial crisis of 2008-2009 Financial statements Money Financial institutions Public financial management (PFM) Loans Finance, Public |
| ISBN |
1-4755-1294-5
1-4755-5427-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Asymmetric Effects of the Financial Crisis: Collateral-Based Investment-Cash Flow Sensitivity Analysis; 1. INTRODUCTION; 2. MODEL; 3. EMPIRICAL APPROACH; Tables; TABLE I. Dynamics of the main variables. U.S. firms, 1990Q1-2011Q2.; TABLE II. Distribution of U.S. firms by assets, 1990-2011; 4. ESTIMATION RESULTS; TABLE III. Estimation results of investment-cash flow sensitivity with the capital, 1990:Q1-2011Q1.; TABLE IV. GMM-IV ESTIMATION RESULTS; TABLE V. IV ESTIMATION RESULTS; TABLE VI. FE MODEL ESTIMATION RESULTS; TABLE VII. RE MODEL ESTIMATION RESULTS; 5. CONCLUSIONS; REFERENCES
AppendixGMM-FD MODEL ESTIMATION RESULTS; BETWEEN MODEL ESTIMATION RESULTS |
| Record Nr. | UNINA-9910779217003321 |
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Khramov Vadim
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| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Austria : : Publication of Financial Sector Assessment Program Documentation—Detailed Assessment of Basel Core Principles for Effective Banking Supervision
| Austria : : Publication of Financial Sector Assessment Program Documentation—Detailed Assessment of Basel Core Principles for Effective Banking Supervision |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2014 |
| Descrizione fisica | 1 online resource (323 pages) |
| Disciplina | 332.15 |
| Collana | IMF Staff Country Reports |
| Soggetto topico |
Banks and banking, International
Banks and banking International finance Accounting Banks and Banking Public Finance Banks Depository Institutions Micro Finance Institutions Mortgages Public Administration Public Sector Accounting and Audits Financing Policy Financial Risk and Risk Management Capital and Ownership Structure Value of Firms Goodwill Taxation, Subsidies, and Revenue: General Auditing Banking Management accounting & bookkeeping Financial services law & regulation Financial reporting, financial statements Public finance & taxation Internal audit Market risk Financial statements Legal support in revenue administration Public financial management (PFM) Financial regulation and supervision Revenue administration Credit risk Auditing, Internal Financial risk management Finance, Public Revenue |
| ISBN |
1-4843-7546-7
1-4843-7537-8 1-4843-7565-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Cover; CONTENTS; Glossary; INTRODUCTION; INSTITUTIONAL AND MARKET STRUCTURE-OVERVIEW; PRECONDITIONS FOR EFFECTIVE BANKING SUPERVISION; DETAILED ASSESSMENT; A. Supervisory Powers, Responsibilities and Functions; B. Prudential Regulations and Requirements; SUMMARY COMPLIANCE WITH THE BASEL CORE PRINCIPLES; A. Summary Compliance with the Basel Core Principles-Detailed Assessment Report; RECOMMENDED ACTIONS TO IMPROVE COMPLIANCE WITH THE BASEL CORE PRINCIPLES AND THE EFFECTIVENESS OF REGULATORY AND SUPERVISORY FRAMEWORKS; AUTHORITIES' RESPONSE |
| Record Nr. | UNINA-9910789008603321 |
| Washington, D.C. : , : International Monetary Fund, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Canada : : Financial Sector Assessment Program-IOSCO Objectives and Principles of Securities Regulation-Detailed Assessment of Implementation
| Canada : : Financial Sector Assessment Program-IOSCO Objectives and Principles of Securities Regulation-Detailed Assessment of Implementation |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2014 |
| Descrizione fisica | 1 online resource (245 p.) |
| Disciplina | 332.152 |
| Collana | IMF Staff Country Reports |
| Soggetto topico |
Securities - State supervision - Canada - Evaluation
Securities - State supervision - Canada Accounting Investments: General Public Finance Industries: Financial Services Business and Financial General Financial Markets: General (includes Measurement and Data) Public Administration Public Sector Accounting and Audits Auditing Pension Funds Non-bank Financial Institutions Financial Instruments Institutional Investors Corporation and Securities Law Investment & securities Financial reporting, financial statements Management accounting & bookkeeping Finance Financial services law & regulation Securities Financial statements Mutual funds Securities regulation Financial institutions Public financial management (PFM) Financial regulation and supervision Financial instruments Finance, Public Nonbank financial institutions Law and legislation |
| ISBN |
1-4755-2439-0
1-4755-2391-2 1-4755-1809-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; CONTENTS; GLOSSARY; SUMMARY; INTRODUCTION AND SCOPE; DESCRIPTION OF REGULATORY STRUCTURE AND PRACTICES; MARKET STRUCTURE; A. Markets; TABLES; 1. ATS; B. CIS; FIGURE; 1. Market Share Trend (TSX Listed Stocks); 2. Fund Type by AUM; C. Intermediaries; GENERAL PRECONDITIONS FOR EFFECTIVE SECURITIES REGULATION; MAIN FINDINGS; 3. Summary Implementation of the IOSCO Principles-Detailed Assessments; 4. Recommended Action Plan to Improve Implementation of the IOSCO Principles; A. Authorities' Response to the Assessment; DETAILED ASSESSMENT
5. Detailed Assessment of Implementation of the IOSCO Principles |
| Record Nr. | UNINA-9910791049403321 |
| Washington, D.C. : , : International Monetary Fund, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Central Bank Financial Strength and Policy Performance : : An Econometric Evaluation / / Peter Stella, Ulrich Klueh
| Central Bank Financial Strength and Policy Performance : : An Econometric Evaluation / / Peter Stella, Ulrich Klueh |
| Autore | Stella Peter |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (69 p.) |
| Disciplina |
332.1
332.11 |
| Altri autori (Persone) | KluehUlrich |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Banks and banking, Central - Econometric models
Monetary policy - Econometric models Accounting Banks and Banking Inflation Banks Depository Institutions Micro Finance Institutions Mortgages Central Banks and Their Policies Price Level Deflation Public Administration Public Sector Accounting and Audits Banking Macroeconomics Financial reporting, financial statements Central bank autonomy Financial statements Central bank balance sheet Banks and banking Prices Finance, Public |
| ISBN |
1-4623-0332-3
1-4527-8439-6 9786612841279 1-282-84127-0 1-4518-7034-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover Page; Title Page; Copyright Page; Contents; I. Introduction; II. Theoretical Considerations and Related Literature; A. Reasons for A Lack of Central Bank Financial Strength; B. Theories Linking Central Bank Financial Strength and Policy Performance; C. Related Empirical Evidence; III. Evaluating Cross-Country Indicators of Central Bank Financial Strength; A. Conceptualization of Central Bank Financial Strength and Data Sources; B. Recent Trends in Central Bank Profitability; 1. Return on Average Assets in a Large Sample of Central Banks, 1995-2005
2. Median Return on Average Assets in Bankscope Sample 3. Share of Central Banks with High Central Bank Financial Strength; 4. Share of Central Banks with Negative IFS Capital; 5. Central Bank Financial Strength in a Group of Western Hemisphere Countries; 6. Distribution of Reported Sum of Capital and OIN in Percent of Total Assets; 7. Distribution of Reported OIN in Percent of Total Assets; 8. Measures of Central Bank Revenues and Costs; IV. Econometric Analysis; A. Data and Approach; 9. Price Stability and Central Bank Financial Strength B. Central Bank Financial Strength and Inflation in a Panel of Latin American and Caribbean Countries 1. Baseline Results with Alternative Control Variables and Excluding Outliers; 2. Fixed Effects Estimates with Alternative Control Variables; 3. Fiscal Variables and Alternative Dependent Variable; 4. Results for Central Bank Financial Strength; 5. Feasible Generalized Least Squares Estimation; C. Central Bank Financial Strength and Inflation in a Large Cross-Section of Countries; 6. Results for the Cross-Section; 10. Relationship Between Central Bank Financial Strength 7. Accounting for Extreme Cases of Balance Sheet Distortions 11. Relationship Between Central Bank Financial Strength and d; V. Policy Conclusions and Future Research; Appendix: Statistical Information and Figures; References; Footnotes |
| Record Nr. | UNINA-9910788233003321 |
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Stella Peter
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| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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The Chicago Plan Revisited / / Michael Kumhof, Jaromir Benes
| The Chicago Plan Revisited / / Michael Kumhof, Jaromir Benes |
| Autore | Kumhof Michael |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (72 p.) |
| Altri autori (Persone) | BenesJaromir |
| Collana | IMF Working Papers |
| Soggetto topico |
Banking law - United States
Banks and banking - United States Banks and Banking Money and Monetary Policy Industries: Financial Services Public Finance Accounting Financial Markets and the Macroeconomy Monetary Policy Banks Depository Institutions Micro Finance Institutions Mortgages Monetary Policy, Central Banking, and the Supply of Money and Credit: General Financial Institutions and Services: Government Policy and Regulation Debt Debt Management Sovereign Debt Public Administration Public Sector Accounting and Audits Banking Monetary economics Finance Financial services law & regulation Public finance & taxation Financial reporting, financial statements Loans Credit Bank credit Capital adequacy requirements Money Financial institutions Public debt Financial statements Public financial management (PFM) Banks and banking Asset requirements Debts, Public Finance, Public |
| ISBN |
1-4755-8778-3
1-4755-3005-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; I. Introduction; II. The Chicago Plan in the History of Monetary Thought; A. Government versus Private Control over Money Issuance; B. The Chicago Plan; III. The Model under the Current Monetary System; A. Banks; B. Lending Technologies; C. Transactions Cost Technologies; D. Equity Ownership and Dividends; E. Unconstrained Households; F. Constrained Households; G. Unions; H. Manufacturers; I. Capital Goods Producers; J. Capital Investment Funds; K. Government; 1. Monetary Policy; 2. Prudential Policy; 3. Fiscal Policy; 4. Government Budget Constraint; L. Market Clearing
IV. The Model under the Chicago PlanA. Banks; B. Households; C. Manufacturers; D. Government; 1. Monetary Policy; 2. Prudential Policy; 3. Fiscal Policy; 4. Government Budget Constraint; 5. Controlling Boom-Bust Cycles - Additional Considerations; V. Calibration; VI. Transition to the Chicago Plan; VII. Credit Booms and Busts Pre-Transition and Post-Transition; VIII. Conclusion; References; Figures; 1. Changes in Bank Balance Sheet in Transition Period (percent of GDP); 2. Changes in Government Balance Sheet in Transition Period (percent of GDP) 3. Changes in Bank Balance Sheet - Details (percent of GDP)4. Transition to Chicago Plan - Bank Balance Sheets; 5. Transition to Chicago Plan - Main Macroeconomic Variables; 6. Transition to Chicago Plan - Fiscal Variables; 7. Business Cycle Properties Pre-Transition versus Post-Transition |
| Record Nr. | UNINA-9910786481003321 |
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Kumhof Michael
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| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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China's Road to Greater Financial Stability : : Some Policy Perspectives / / Udaibir Das, Jonathan Fiechter, Tao Sun
| China's Road to Greater Financial Stability : : Some Policy Perspectives / / Udaibir Das, Jonathan Fiechter, Tao Sun |
| Autore | Das Udaibir |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2013 |
| Descrizione fisica | 1 online resource (245 p.) |
| Altri autori (Persone) |
FiechterJonathan
SunTao |
| Soggetto topico |
Banks and banking - China - 21st century
Economic development - China - 21st century Economic stabilization - China - 21st century Finance - China - 21st century Macroeconomics Accounting Banks and Banking Exports and Imports Finance: General Money and Monetary Policy Industries: Financial Services Financial Risk Management Banks Depository Institutions Micro Finance Institutions Mortgages General Financial Markets: General (includes Measurement and Data) General Financial Markets: Government Policy and Regulation Portfolio Choice Investment Decisions Public Administration Public Sector Accounting and Audits Monetary Policy, Central Banking, and the Supply of Money and Credit: General International Investment Long-term Capital Movements Banking Finance International economics Monetary economics Financial reporting, financial statements Economic & financial crises & disasters Commercial banks Liquidity Financial sector stability Capital flows Financial institutions Financial sector policy and analysis Asset and liability management Capital markets Financial markets Credit Money Balance of payments Banks and banking Financial services industry Economics Capital market Capital movements |
| ISBN |
1-4755-2373-4
1-4843-1534-0 1-4755-3321-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Acknowledgments; Foreword; Introduction; Overview: China's Road to Greater Financial Stability; PART I: REFORMING THE FINANCIAL SYSTEM AND ENSURING FINANCIAL STABILITY; 1 Reform and Development of China's Financial Sector; Figures; Figure 1.1 Total Assets of Large Commercial Banks; Figure 1.2 Nonperforming Loan Ratios of Large Commercial Banks; Figure 1.3 Total Assets of Rural Credit Cooperatives; Figure 1.4 Owners' Equity of Rural Credit Cooperatives; Figure 1.5 Capital Adequacy Ratio of Rural Credit Cooperatives
Figure 1.6 Nonperforming Loan Ratios of Rural Credit Cooperatives Figure 1.7 Total Assets in the Financial Sector; Figure 1.8 Outstanding Bond Balances and Their Ratios to GDP; Figure 1.9 Bond Issuance; Figure 1.10 U.S. Dollar to Renminbi Exchange Rate; Figure 1.11 Daily Fluctuation Range of the Renminbi to U.S. Dollar Exchange Rate; 2 Financial Reform: An Essential Ingredient in Transforming China's Economic Development Model; Figure 2.1 Saving Decomposition; Figure 2.2 Sterilization by the People's Bank of China; Figure 2.3 House hold Consumption Figure 2.4 Average Employment Growth, 2004-10 Figure 2.5 Imputed "Subsidy" to Capital; Figure 2.6 Social Financing; Figure 2.7 Private Credit; Figure 2.8 Real Interest Rates; Figure 2.9 Distribution of the Returns to Bank-Intermediated Capital; Figure 2.10 Real Cost of Capital, 2005-09; Figure 2.11 Exchange Rate and Foreign Reserves; Figure 2.12 Short-Term Interest Rates; Figure 2.13 Inflation and the Deposit Rate; 3 Strengthening the Financial Stability Framework in China; PART II: MACROECONOMIC FACTORS AFFECTING FINANCIAL STABILITY 4 China's Sovereign Balance Sheet Risks and Implications for Financial Stability Figure 4.1 Size and Composition of China's Sovereign Assets; TABLES; TABLE 4.1 Sovereign Balance Sheet of China, 2010; Figure 4.2 Size and Composition of China's Sovereign Liabilities; Figure 4.3 China's Sovereign Assets, Liabilities, and Net Worth; Figure 4.4 China: Bonds and Loans; Figure 4.5 China: Debt Level by Sector; TABLE 4.2 International Comparison of China's Debt Structure and Overall Leverage Ratio; 5 Systemic Liquidity, Monetary Operations, and Financial Stability in China TABLE 5.1.1 Stylized People's Bank of China Balance Sheet Boxes; Box 5.1 What Is Liquidity?; Figure 5.1 China: Benchmark Deposit Rate Structure; Figure 5.2 China: Benchmark Lending Rate Structure; Figure 5.3 China: Structural Liquidity and Foreign Reserves; Figure 5.4 Structural Liquidity and the People's Bank of China Sterilization Policy; Figure 5.5 Composition of Policy Sterilization; Figure 5.6 China: Interest Rate Structure; Figure 5.7 China: Interbank Funding; Figure 5.8 China: Estimated Excess Reserve Ratios; TABLE 5.1 China: Aggregated Bank Balance Sheet; Figure 5.9 China: Bank Reserves Figure 5.10 China: Responses to an Increase in the Total Excess Reserves Ratio |
| Record Nr. | UNINA-9910790799803321 |
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Das Udaibir
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| Washington, D.C. : , : International Monetary Fund, , 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Contingent Liabilities : : Issues and Practice / / Aliona Cebotari
| Contingent Liabilities : : Issues and Practice / / Aliona Cebotari |
| Autore | Cebotari Aliona |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (62 p.) |
| Disciplina | 336.343351 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Contingent liabilities (Accounting)
Liabilities (Accounting) Finance, Public - Accounting Risk management Accounting Budgeting Insurance Public Finance Public Administration Public Sector Accounting and Audits National Budget Budget Systems Insurance Companies Actuarial Studies Public finance & taxation Budgeting & financial management Financial reporting, financial statements Insurance & actuarial studies Contingent liabilities Budget planning and preparation Financial statements Fiscal risks Fiscal policy Budget Finance, Public |
| ISBN |
1-4623-0937-2
1-4527-2687-6 1-282-84196-3 1-4518-7103-1 9786612841965 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Background; III. Mitigating Risks Associated with Contingent Liabilities; A. Frameworks for Dealing with Risks from Contingent Liabilities; B. When to take on Contingent Liabilities?; Boxes; 1. Market Failure and Terrorism Insurance; 2. When Are Guarantees Preferable to Other Forms of Support?; C. Strategies to Transfer Risk or Costs Related to Contingent Liabilities; Figures; 1. Typical Infrastructure PPP Project Risks and Hypothetical Allocation; 3. Estimating the Expected Cost and Market Value of Guarantees
D. Other Safeguards against Risks Related to Contingent LiabilitiesIV. Managing Retained Risk from Contingent Liabilities; A. Instruments for Managing Low Impact Liabilities; B. Instruments for Managing High Impact Liabilities; Tables; 1. Contingency Funds to Meet Calls on Contingent Liabilities: Selected Examples; V. Disclosing Contingent Liabilities; 2. IPSAS: When to Recognize and Disclose Contingent Liabilities; 3. Accounting/Statistical Standards and Transparency Initiatives: What to Disclose; 4. Legislative Requirements to Disclose Fiscal Risks: Selected Country Examples VI. Institutional Arrangements for Managing Contingent Liability Risks5. Disclosing the Magnitude of Contingent Liabilities: Selected Country Examples; VII. Conclusion; 4. Institutional Arrangements for Managing PPP Risks; A1. Accounting Standards and Standard Setters; Annexes; I. Accounting/Statistical Standards and Contingent Liabilities; A1. Summary of the Main Requirements for Recognition and Disclosures of Contingent Liabilities; II. Measuring the Value of Contingent Liabilities; A1. The Swedish Debt Office Simulation Model; References |
| Record Nr. | UNINA-9910788343003321 |
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Cebotari Aliona
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| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Countercyclical Macro Prudential Policies in a Supporting Role to Monetary Policy / / Papa N'Diaye
| Countercyclical Macro Prudential Policies in a Supporting Role to Monetary Policy / / Papa N'Diaye |
| Autore | N'Diaye Papa |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
| Descrizione fisica | 1 online resource (36 p.) |
| Collana | IMF Working Papers |
| Soggetto topico |
Monetary policy
Assets (Accounting) Accounting Banks and Banking Financial Risk Management Inflation Macroeconomics Price Level Deflation International Financial Markets Banks Depository Institutions Micro Finance Institutions Mortgages Public Administration Public Sector Accounting and Audits Finance Banking Financial reporting, financial statements Asset prices Asset valuation Financial statements Prices Asset-liability management Banks and banking Finance, Public |
| ISBN |
1-4623-5878-0
9786612844515 1-4527-0969-6 1-282-84451-2 1-4518-7403-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Cover Page; Title Page; Copyright Page; Contents; I. Introduction; II. Overview of the CCA; III. Model Overview; A. Aggregate Demand Equation; B. Inflation; C. Core Inflation-Phillips curve; D. Okun's Law Relationship; E. Labor Income; F. Exchange Rate; G. Monetary Policy Rule; H. Yield Curve and Term Structure; I. Spreads and Balance Sheets; J. Uncertainty; K. Debt Dynamics; L. Financial Regulations; M. Equity; N. The Supply Side; IV. Illustrative Model Simulations; V. Conclusion; References; Footnotes |
| Record Nr. | UNINA-9910788223003321 |
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N'Diaye Papa
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| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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