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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 |
| 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
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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 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 | 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-9910824506803321 |
| 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 |
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Robinson Marc
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| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accrual Budgeting and Fiscal Policy / / Marc Robinson
| Accrual Budgeting and Fiscal Policy / / Marc Robinson |
| Autore | Robinson Marc |
| 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 |
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-9910816922803321 |
|
Robinson Marc
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||
| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder
| Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder |
| Autore | Calder Jack |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2014 |
| Descrizione fisica | 1 online resource (121 p.) |
| Disciplina | 333.7 |
| Soggetto topico |
Natural resources - Taxation
Mineral industries - Taxation Revenue - Accounting Tax administration and procedure Public Finance Taxation International Taxation Natural Resource Extraction Natural Resources Accounting Agricultural and Natural Resource Economics Environmental and Ecological Economics: General Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies Auditing Public Administration Public Sector Accounting and Audits Environmental management Public finance & taxation Management accounting & bookkeeping Extractive industries Taxation & duties law Public finance accounting Natural resources Natural resource taxes Revenue administration Tax administration core functions Transfer pricing rules Environment Taxes Public financial management (PFM) Revenue |
| ISBN |
1-4843-8637-X
1-4843-8608-6 1-4843-8644-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Foreword; Introduction and Overview; Abbreviations and Acronyms; CHAPTER 1 WHAT'S SPECIAL ABOUT NATURAL RESOURCE REVENUE ADMINISTRATION?; What's Special about Natural Resources?; A Simple Business?; Nonrenewability; Varied Scale and Profitability; Rent-Generating Potential; Uncertainty and Risk; Need for Substantial Capital Investment and Technological Expertise; Long Development and Operating Periods; High Sunk Costs and Abandonment Costs; Geographic Concentration; High Level of Exports and Imports; Distinctive Commercial Risk-Sharing Arrangements
Transfers of Natural Resource License Interests State Control and Ownership; Poor Governance; Consequences for Natural Resource Revenue Administration; Logical Framework for Evaluating and Strengthening Natural Resource Revenue Administration; CHAPTER 2 POLICY AND LEGAL FRAMEWORK; Accessibility of Natural Resource Taxation Law; Tax Administration and Tax Policy; Implementation and Design of Natural Resource Taxes; Royalties Versus Profit and Rent Taxes; Unnecessary Complexity of Natural Resource Taxation; Badly Designed Natural Resource Fiscal Provisions; Stability Clauses; Nontax Revenues Government Equity Participation Community Service and Infrastructure Obligations; CHAPTER 3 ORGANIZATION AND COOPERATION; Organization of Natural Resource Revenue Administration between Agencies; Integrated Administration by Tax Department; Fragmented Administration; Integrated Administration by Natural Resource Department or National Resource Company; Transfer of Responsibilities to Tax Department; Natural Resource Department Responsibilities; National Resource Company Responsibilities; Provincial and Local Government Responsibilities; Nuisance Tax Responsibilities Organization of Natural Resource Revenue Administration within the Tax Department Cooperation and Exchange of Information; Obstacles to Integrated Administration and Second Best Options; CHAPTER 4 PROCEDURES; Tax Procedure Codes; Routine Functions; Registration; Returns, Assessments, Payments: Importance of Self-Assessment; Simplifying Routine Procedures; Nonroutine Functions; Risk Assessment and Management; Segmentation and Compliance Strategy; Enforcement; Taxpayer Services; Physical Audit; Benchmark Pricing; Audit; Appeals and Dispute Resolution; CHAPTER 5 GOVERNANCE AND TRANSPARENCY Clarity of Roles and Responsibilities Open Budget Processes; Public Availability of Information; EITI; Assurances of Integrity; CHAPTER 6 ADMINISTRATIVE CAPACITY; Sta Numbers; Salaries; Recruitment; Training; Performance Management; Information Technology; Funding and Autonomy; The Role of the Private Sector; Implementing Reform Successfully; APPENDIX 1 SPECIAL NATURAL RESOURCE TAX PROVISIONS; Natural Resource Valuation and Transfer Pricing; Financing Costs; Hedging; General Conditions for Tax Deductibility of Costs; Ring-Fencing of Costs; Tax Holidays; Capital Expenditure Social Infrastructure Costs |
| Record Nr. | UNINA-9910791145603321 |
|
Calder Jack
|
||
| Washington, D.C. : , : International Monetary Fund, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder
| Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder |
| Autore | Calder Jack |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2014 |
| Descrizione fisica | 1 online resource (121 p.) |
| Disciplina | 333.7 |
| Soggetto topico |
Natural resources - Taxation
Mineral industries - Taxation Revenue - Accounting Tax administration and procedure Public Finance Taxation International Taxation Natural Resource Extraction Natural Resources Accounting Agricultural and Natural Resource Economics Environmental and Ecological Economics: General Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies Auditing Public Administration Public Sector Accounting and Audits Environmental management Public finance & taxation Management accounting & bookkeeping Extractive industries Taxation & duties law Public finance accounting Natural resources Natural resource taxes Revenue administration Tax administration core functions Transfer pricing rules Environment Taxes Public financial management (PFM) Revenue |
| ISBN |
1-4843-8637-X
1-4843-8608-6 1-4843-8644-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Foreword; Introduction and Overview; Abbreviations and Acronyms; CHAPTER 1 WHAT'S SPECIAL ABOUT NATURAL RESOURCE REVENUE ADMINISTRATION?; What's Special about Natural Resources?; A Simple Business?; Nonrenewability; Varied Scale and Profitability; Rent-Generating Potential; Uncertainty and Risk; Need for Substantial Capital Investment and Technological Expertise; Long Development and Operating Periods; High Sunk Costs and Abandonment Costs; Geographic Concentration; High Level of Exports and Imports; Distinctive Commercial Risk-Sharing Arrangements
Transfers of Natural Resource License Interests State Control and Ownership; Poor Governance; Consequences for Natural Resource Revenue Administration; Logical Framework for Evaluating and Strengthening Natural Resource Revenue Administration; CHAPTER 2 POLICY AND LEGAL FRAMEWORK; Accessibility of Natural Resource Taxation Law; Tax Administration and Tax Policy; Implementation and Design of Natural Resource Taxes; Royalties Versus Profit and Rent Taxes; Unnecessary Complexity of Natural Resource Taxation; Badly Designed Natural Resource Fiscal Provisions; Stability Clauses; Nontax Revenues Government Equity Participation Community Service and Infrastructure Obligations; CHAPTER 3 ORGANIZATION AND COOPERATION; Organization of Natural Resource Revenue Administration between Agencies; Integrated Administration by Tax Department; Fragmented Administration; Integrated Administration by Natural Resource Department or National Resource Company; Transfer of Responsibilities to Tax Department; Natural Resource Department Responsibilities; National Resource Company Responsibilities; Provincial and Local Government Responsibilities; Nuisance Tax Responsibilities Organization of Natural Resource Revenue Administration within the Tax Department Cooperation and Exchange of Information; Obstacles to Integrated Administration and Second Best Options; CHAPTER 4 PROCEDURES; Tax Procedure Codes; Routine Functions; Registration; Returns, Assessments, Payments: Importance of Self-Assessment; Simplifying Routine Procedures; Nonroutine Functions; Risk Assessment and Management; Segmentation and Compliance Strategy; Enforcement; Taxpayer Services; Physical Audit; Benchmark Pricing; Audit; Appeals and Dispute Resolution; CHAPTER 5 GOVERNANCE AND TRANSPARENCY Clarity of Roles and Responsibilities Open Budget Processes; Public Availability of Information; EITI; Assurances of Integrity; CHAPTER 6 ADMINISTRATIVE CAPACITY; Sta Numbers; Salaries; Recruitment; Training; Performance Management; Information Technology; Funding and Autonomy; The Role of the Private Sector; Implementing Reform Successfully; APPENDIX 1 SPECIAL NATURAL RESOURCE TAX PROVISIONS; Natural Resource Valuation and Transfer Pricing; Financing Costs; Hedging; General Conditions for Tax Deductibility of Costs; Ring-Fencing of Costs; Tax Holidays; Capital Expenditure Social Infrastructure Costs |
| Record Nr. | UNINA-9910807832303321 |
|
Calder Jack
|
||
| Washington, D.C. : , : International Monetary Fund, , 2014 | ||
| 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 | ||
| ||
