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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 Accrual accounting Budget planning and preparation Budget Systems Budget Budgeting & financial management Budgeting Finance, Public Financial reporting, financial statements Financial statements Fiscal accounting and reporting Income Macroeconomics National Budget Personal income Personal Income, Wealth, and Their Distributions Public Administration Public finance accounting Public Sector Accounting and Audits National accounts Public financial management (PFM) |
| ISBN |
9786612840708
9781462332595 1462332595 9781452719825 1452719829 9781282840706 1282840703 9781451869767 1451869762 |
| 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-9911104003003321 |
|
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 Accrual accounting Budget planning and preparation Budget Systems Budget Budgeting & financial management Budgeting Finance, Public Financial reporting, financial statements Financial statements Fiscal accounting and reporting Income Macroeconomics National Budget Personal income Personal Income, Wealth, and Their Distributions Public Administration Public finance accounting Public Sector Accounting and Audits National accounts Public financial management (PFM) |
| ISBN |
9786612840708
9781462332595 1462332595 9781452719825 1452719829 9781282840706 1282840703 9781451869767 1451869762 |
| 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-9911149135103321 |
| Terkper Seth | ||
| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting for the environment [[electronic resource] ] : more talk and little progress / / edited by Martin Freedman, Bikki Jaggi
| Accounting for the environment [[electronic resource] ] : more talk and little progress / / edited by Martin Freedman, Bikki Jaggi |
| Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2014 |
| Descrizione fisica | 1 online resource (147 p.) |
| Disciplina | 658.408 |
| Altri autori (Persone) |
FreedmanMartin
JaggiBikki |
| Collana | Advances in environmental accounting & management |
| Soggetto topico |
Business & Economics - Accounting - General
Public finance accounting Accounting Environmental auditing Environmental reporting Environmental protection - Management Environmental economics Social responsibility of business |
| ISBN | 1-78190-304-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | An examination of the relationship between corporate social responsibility and financial performance : the case of Chinese state-owned enterprises / Robert W. Rutledge ... [et al.] -- Towards a more comprehensive framework for sustainability control systems research / Angelo Ditillo, Irene Eleonora Lisi -- Measuring environmental performance : is Newsweek's green ranking the solution? / Yu Cong, Martin Freedman, Jin Dong Park -- Corporate governance and environmental activity / Martin Stuebs, Jr., Li Sun -- SEC guidance on climate change risk disclosures : an assessment of firm and market responses / Joan DiSalvio, Nina T. Dorata. |
| Record Nr. | UNINA-9910787916203321 |
| Bingley, England : , : Emerald, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting for the environment : more talk and little progress / / edited by Martin Freedman, Bikki Jaggi
| Accounting for the environment : more talk and little progress / / edited by Martin Freedman, Bikki Jaggi |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2014 |
| Descrizione fisica | 1 online resource (147 p.) |
| Disciplina | 658.408 |
| Altri autori (Persone) |
FreedmanMartin
JaggiBikki |
| Collana | Advances in environmental accounting & management |
| Soggetto topico |
Business & Economics - Accounting - General
Public finance accounting Accounting Environmental auditing Environmental reporting Environmental protection - Management Environmental economics Social responsibility of business |
| ISBN |
9781781903049
1781903042 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | An examination of the relationship between corporate social responsibility and financial performance : the case of Chinese state-owned enterprises / Robert W. Rutledge ... [et al.] -- Towards a more comprehensive framework for sustainability control systems research / Angelo Ditillo, Irene Eleonora Lisi -- Measuring environmental performance : is Newsweek's green ranking the solution? / Yu Cong, Martin Freedman, Jin Dong Park -- Corporate governance and environmental activity / Martin Stuebs, Jr., Li Sun -- SEC guidance on climate change risk disclosures : an assessment of firm and market responses / Joan DiSalvio, Nina T. Dorata. |
| Record Nr. | UNINA-9911108992203321 |
| Bingley, England : , : Emerald, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting for the environment : more talk and little progress / / edited by Martin Freedman, Bikki Jaggi
| Accounting for the environment : more talk and little progress / / edited by Martin Freedman, Bikki Jaggi |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2014 |
| Descrizione fisica | 1 online resource (147 p.) |
| Disciplina | 658.408 |
| Altri autori (Persone) |
FreedmanMartin
JaggiBikki |
| Collana | Advances in environmental accounting & management |
| Soggetto topico |
Business & Economics - Accounting - General
Public finance accounting Accounting Environmental auditing Environmental reporting Environmental protection - Management Environmental economics Social responsibility of business |
| ISBN |
9781781903049
1781903042 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | An examination of the relationship between corporate social responsibility and financial performance : the case of Chinese state-owned enterprises / Robert W. Rutledge ... [et al.] -- Towards a more comprehensive framework for sustainability control systems research / Angelo Ditillo, Irene Eleonora Lisi -- Measuring environmental performance : is Newsweek's green ranking the solution? / Yu Cong, Martin Freedman, Jin Dong Park -- Corporate governance and environmental activity / Martin Stuebs, Jr., Li Sun -- SEC guidance on climate change risk disclosures : an assessment of firm and market responses / Joan DiSalvio, Nina T. Dorata. |
| Record Nr. | UNINA-9911147467803321 |
| Bingley, England : , : Emerald, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting in conflict : globalization, gender, race and class / / [edited by] Cheryl R. Lehman
| Accounting in conflict : globalization, gender, race and class / / [edited by] Cheryl R. Lehman |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald Group Publishing Limited, , 2017 |
| Descrizione fisica | 1 online resource (146 pages) : illustrations, tables |
| Disciplina | 657 |
| Altri autori (Persone) | LehmanCheryl R |
| Collana | Advances in public interest accounting |
| Soggetto topico |
Business & Economics - Accounting - Financial
Public finance accounting Labour economics Accounting - Social aspects Public interest |
| ISBN | 1-78560-975-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Perilous journeys across the seas: the accounting logic in Europe's Agenda for Migration / Gloria Agyemang -- Brazil, racial democracy? The plight of Afro-descendent women in political spaces / Sandra Maria Cerqueira da Silva, Silvia Pereira de Castro Casa Nova, David Bernard Carter -- West meets East and East meets West: gender research as a cultural encounter in accounting / Naoko Komori -- Unshackling accounting in prisons: race, gender and class / Cheryl R. Lehman -- A Critical Race Theory discussion of neutrality and colorblindness in accounting / Anton Lewis. |
| Record Nr. | UNINA-9910153223803321 |
| Bingley, England : , : Emerald Group Publishing Limited, , 2017 | ||
| 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 | ||
| ||
Accrual Budgeting and Fiscal Policy / / Marc Robinson
| Accrual Budgeting and Fiscal Policy / / Marc Robinson |
| Autore | Robinson Marc |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
| Descrizione fisica | 1 online resource (35 p.) |
| Disciplina | 332.152 |
| Collana | IMF Working Papers |
| Soggetto topico |
Accrual basis accounting
Fiscal policy Accounting Accrual accounting Capital investments Capital spending Currencies Expenditure Expenditures, Public Finance, Public Fiscal Policy Government and the Monetary System Macroeconomics Monetary economics Monetary Systems Money and Monetary Policy Money National Government Expenditures and Related Policies: General National Government Expenditures and Related Policies: Infrastructures Other Public Investment and Capital Stock Payment Systems Public Administration Public finance & taxation Public finance accounting Public Finance Public Sector Accounting and Audits Regimes Standards |
| ISBN |
9786612843044
9781462361830 1462361838 9781452756127 1452756120 9781451872316 1451872313 9781282843042 1282843044 |
| 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-9911098760503321 |
|
Robinson Marc
|
||
| 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 |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
| Descrizione fisica | 1 online resource (35 p.) |
| Disciplina | 332.152 |
| Collana | IMF Working Papers |
| Soggetto topico |
Accrual basis accounting
Fiscal policy Accounting Accrual accounting Capital investments Capital spending Currencies Expenditure Expenditures, Public Finance, Public Fiscal Policy Government and the Monetary System Macroeconomics Monetary economics Monetary Systems Money and Monetary Policy Money National Government Expenditures and Related Policies: General National Government Expenditures and Related Policies: Infrastructures Other Public Investment and Capital Stock Payment Systems Public Administration Public finance & taxation Public finance accounting Public Finance Public Sector Accounting and Audits Regimes Standards |
| ISBN |
9786612843044
9781462361830 1462361838 9781452756127 1452756120 9781451872316 1451872313 9781282843042 1282843044 |
| 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-9911149098703321 |
|
Robinson Marc
|
||
| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
