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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
|
||
| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
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 |
|
Terkper Seth
|
||
| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Balance of Payments Manual
| Balance of Payments Manual |
| Edizione | [Fifth edition.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2005 |
| Descrizione fisica | 1 online resource (201 p.) |
| Disciplina | 382/.17 |
| Soggetto topico |
Balance of payments
Accounting Banks and Banking Exports and Imports Investments: Stocks Macroeconomics International Investment Long-term Capital Movements Current Account Adjustment Short-term Capital Movements Aggregate Factor Income Distribution Monetary Policy Public Administration Public Sector Accounting and Audits Finance International economics Banking Public finance accounting Foreign direct investment Income Financial account Reserve assets Fiscal accounting and reporting National accounts Central banks Public financial management (PFM) Investments, Foreign Foreign exchange reserves International finance Finance, Public |
| ISBN |
1-4552-6909-3
1-4552-1242-3 1-283-53782-6 9786613850270 1-4552-2546-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
""Contents""; ""Foreword""; ""Preface""; ""CONCEPTUAL FRAMEWORK""; ""I. Introduction""; ""Purposes of the Balance of Payments Manual""; ""Changes from the Fourth Edition""; ""Uses of Balance of Payments and International Investment Position Data""; ""Structure of the Manual""; ""II. Conceptual Framework of the Balance of Payments and International Investment Position""; ""Definitions""; ""Principles and Concepts""; ""Double-entry System""; ""Concepts of Economic Territory, Residence, and Center of Economic Interest""; ""Principles for Valuation and Time of Recording""
""Concept and Types of Transactions""""Changes Other Than Transactions""; ""III. Balance of Payments and National Accounts""; ""Introduction""; ""Relationship Between the SNA and Principles Underlying the Balance of Payments""; ""Classification""; ""Integrated Economic Accounts""; ""IV. Resident Units of an Economy""; ""Concept and Definition of Residence""; ""Economic Territory of a Country""; ""Center of Economic Interest""; ""Resident Institutional Units""; ""Residence of Households and Individuals""; ""Residence of Enterprises""; ""Residence of Nonprofit Institutions"" ""General Government""""Regional Central Banks""; ""V. Valuation of Transactions and of Stocks of Assets and Liabilities""; ""Concept of Market Price""; ""Transactions and Market Price""; ""Valuing Transactions in the Absence of Market Price""; ""Market Price Equivalents""; ""Affiliated Enterprises""; ""Noncommercial Transactions""; ""Financial Items""; ""Valuation of Stocks of Assets and Liabilities""; ""VI. Time of Recording""; ""Principle of Timing""; ""Application to Goods""; ""Exceptions to the Change of Ownership Principle""; ""Applications to Other Transactions"" ""Other Timing Adjustments""""VII. Unit of Account and Conversion""; ""Unit of Account""; ""Conversion Principles and Practices""; ""Multiple Official Exchange Rates and Conversion""; ""Black or Parallel Market Rates""; ""STRUCTURE AND CLASSIFICATION""; ""VIII. Classification and Standard Components of the Balance of Payments""; ""Structure and Classification""; ""Standard Components""; ""Net Errors and Omissions""; ""Major Classifications""; ""Detailed Classifications""; ""Balance of Payments: Standard Components Table""; ""Selected Supplementary Information Table"" ""IX. Structure and Characteristics of the Current Account""""Characteristics and Classification""; ""Gross Recording, Valuation, and Time of Recording""; ""X. Goods""; ""Coverage and Principles""; ""Definitions""; ""Change of Ownership""; ""Goods Classified Under Other Categories""; ""Special Types of Goods""; ""Time of Recording""; ""Valuation""; ""XI. Transportation""; ""Definition and Coverage""; ""Passenger Services""; ""Freight Services and Conventions for Recording""; ""Rentals of Transportation Equipment with Crew""; ""Supporting and Auxiliary Services""; ""XII. Travel"" ""Nature of Travel Services"" |
| Record Nr. | UNINA-9910779289803321 |
| Washington, D.C. : , : International Monetary Fund, , 2005 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Balance of Payments Manual
| Balance of Payments Manual |
| Edizione | [Fifth edition.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2005 |
| Descrizione fisica | 1 online resource (201 p.) |
| Disciplina | 382/.17 |
| Soggetto topico |
Balance of payments
Accounting Banks and Banking Exports and Imports Investments: Stocks Macroeconomics International Investment Long-term Capital Movements Current Account Adjustment Short-term Capital Movements Aggregate Factor Income Distribution Monetary Policy Public Administration Public Sector Accounting and Audits Finance International economics Banking Public finance accounting Foreign direct investment Income Financial account Reserve assets Fiscal accounting and reporting National accounts Central banks Public financial management (PFM) Investments, Foreign Foreign exchange reserves International finance Finance, Public |
| ISBN |
1-4552-6909-3
1-4552-1242-3 1-283-53782-6 9786613850270 1-4552-2546-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
""Contents""; ""Foreword""; ""Preface""; ""CONCEPTUAL FRAMEWORK""; ""I. Introduction""; ""Purposes of the Balance of Payments Manual""; ""Changes from the Fourth Edition""; ""Uses of Balance of Payments and International Investment Position Data""; ""Structure of the Manual""; ""II. Conceptual Framework of the Balance of Payments and International Investment Position""; ""Definitions""; ""Principles and Concepts""; ""Double-entry System""; ""Concepts of Economic Territory, Residence, and Center of Economic Interest""; ""Principles for Valuation and Time of Recording""
""Concept and Types of Transactions""""Changes Other Than Transactions""; ""III. Balance of Payments and National Accounts""; ""Introduction""; ""Relationship Between the SNA and Principles Underlying the Balance of Payments""; ""Classification""; ""Integrated Economic Accounts""; ""IV. Resident Units of an Economy""; ""Concept and Definition of Residence""; ""Economic Territory of a Country""; ""Center of Economic Interest""; ""Resident Institutional Units""; ""Residence of Households and Individuals""; ""Residence of Enterprises""; ""Residence of Nonprofit Institutions"" ""General Government""""Regional Central Banks""; ""V. Valuation of Transactions and of Stocks of Assets and Liabilities""; ""Concept of Market Price""; ""Transactions and Market Price""; ""Valuing Transactions in the Absence of Market Price""; ""Market Price Equivalents""; ""Affiliated Enterprises""; ""Noncommercial Transactions""; ""Financial Items""; ""Valuation of Stocks of Assets and Liabilities""; ""VI. Time of Recording""; ""Principle of Timing""; ""Application to Goods""; ""Exceptions to the Change of Ownership Principle""; ""Applications to Other Transactions"" ""Other Timing Adjustments""""VII. Unit of Account and Conversion""; ""Unit of Account""; ""Conversion Principles and Practices""; ""Multiple Official Exchange Rates and Conversion""; ""Black or Parallel Market Rates""; ""STRUCTURE AND CLASSIFICATION""; ""VIII. Classification and Standard Components of the Balance of Payments""; ""Structure and Classification""; ""Standard Components""; ""Net Errors and Omissions""; ""Major Classifications""; ""Detailed Classifications""; ""Balance of Payments: Standard Components Table""; ""Selected Supplementary Information Table"" ""IX. Structure and Characteristics of the Current Account""""Characteristics and Classification""; ""Gross Recording, Valuation, and Time of Recording""; ""X. Goods""; ""Coverage and Principles""; ""Definitions""; ""Change of Ownership""; ""Goods Classified Under Other Categories""; ""Special Types of Goods""; ""Time of Recording""; ""Valuation""; ""XI. Transportation""; ""Definition and Coverage""; ""Passenger Services""; ""Freight Services and Conventions for Recording""; ""Rentals of Transportation Equipment with Crew""; ""Supporting and Auxiliary Services""; ""XII. Travel"" ""Nature of Travel Services"" |
| Record Nr. | UNINA-9910808937803321 |
| Washington, D.C. : , : International Monetary Fund, , 2005 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
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 | ||
| ||
Namibia : : Report on Observance of Standards and Codes: Fiscal Transparency Module
| Namibia : : Report on Observance of Standards and Codes: Fiscal Transparency Module |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (56 p.) |
| Collana | IMF Staff Country Reports |
| Soggetto topico |
Disclosure of information - Namibia
Financial statements - Namibia Budget process - Namibia Statistics - Standards - Namibia Accounting Budgeting Public Finance National Budget Budget Systems Public Administration Public Sector Accounting and Audits Auditing Forecasts of Budgets, Deficits, and Debt National Government Expenditures and Related Policies: General Budgeting & financial management Management accounting & bookkeeping Public finance accounting Public finance & taxation Budget planning and preparation Fiscal accounting and reporting Medium-term budget frameworks Internal audit Public financial management (PFM) Expenditure Budget Finance, Public Auditing, Internal Expenditures, Public |
| ISBN |
1-4623-1503-8
1-4527-5547-7 1-280-89747-3 9786613738783 1-4519-9702-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Abbreviations; I. Introduction; II. Detailed Description of Practice; A. Clarity of Roles and Responsibilities; B. Open Budget Preparation, Execution, and Reporting; Boxes; 1. The Budget Preparation Process; 2. Medium-Term Expenditure Framework and Medium-Term Plans; 3. Integrated Financial Management System; C. Public Availability of Information; D. Assurances of Integrity; III. IMF Staff Commentary; Appendixes; I. Resource Revenue Transparency: The Mining Sector; II. Summary Tables; Appendix Tables; 1. A Summary Assessment of Practices
2. Public Availability of Information-A Summary |
| Record Nr. | UNINA-9910788525203321 |
| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Namibia : : Report on Observance of Standards and Codes: Fiscal Transparency Module
| Namibia : : Report on Observance of Standards and Codes: Fiscal Transparency Module |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (56 p.) |
| Disciplina | 332.152 |
| Collana | IMF Staff Country Reports |
| Soggetto topico |
Disclosure of information - Namibia
Financial statements - Namibia Budget process - Namibia Statistics - Standards - Namibia Accounting Budgeting Public Finance National Budget Budget Systems Public Administration Public Sector Accounting and Audits Auditing Forecasts of Budgets, Deficits, and Debt National Government Expenditures and Related Policies: General Budgeting & financial management Management accounting & bookkeeping Public finance accounting Public finance & taxation Budget planning and preparation Fiscal accounting and reporting Medium-term budget frameworks Internal audit Public financial management (PFM) Expenditure Budget Finance, Public Auditing, Internal Expenditures, Public |
| ISBN |
1-4623-1503-8
1-4527-5547-7 1-280-89747-3 9786613738783 1-4519-9702-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Abbreviations; I. Introduction; II. Detailed Description of Practice; A. Clarity of Roles and Responsibilities; B. Open Budget Preparation, Execution, and Reporting; Boxes; 1. The Budget Preparation Process; 2. Medium-Term Expenditure Framework and Medium-Term Plans; 3. Integrated Financial Management System; C. Public Availability of Information; D. Assurances of Integrity; III. IMF Staff Commentary; Appendixes; I. Resource Revenue Transparency: The Mining Sector; II. Summary Tables; Appendix Tables; 1. A Summary Assessment of Practices
2. Public Availability of Information-A Summary |
| Record Nr. | UNINA-9910821269503321 |
| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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