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

Pubbl/distr/stampa	Washington, : U.S. G.P.O
Descrizione fisica	1 online resource
Collana	House report
Soggetto topico	Budget - United States Budget
Soggetto genere / forma	Legislative materials. Periodicals.
Formato	Materiale a stampa
Livello bibliografico	Periodico
Lingua di pubblicazione	eng
Altri titoli varianti	Report on the activities of the Committee on the Budget during the 110th Congress Activities and summary report of the Committee on the Budget, House of Representatives
Record Nr.	UNINA-9910700192803321

Pubbl/distr/stampa	[Washington, D.C.] : , : [publisher not identified], , 1852
Descrizione fisica	1 online resource (26 pages) : tables
Collana	Ex. doc. / 32nd Congress, 1st session. House [United States congressional serial set ]
Soggetto topico	Budget Budget - Law and legislation
Soggetto genere / forma	Legislative materials.
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Record Nr.	UNINA-9910715738303321

Autore	Pavesic-Skerlep Mia
Pubbl/distr/stampa	Washington, D.C. : , : International Monetary Fund, , 2009
Descrizione fisica	1 online resource (35 p.)
Altri autori (Persone)	TandbergEivind
Collana	IMF Working Papers
Soggetto topico	Finance, Public - Europe Monetary policy - Europe Budgeting Public Finance National Budget Budget Systems National Government Expenditures and Related Policies: General Forecasts of Budgets, Deficits, and Debt Budgeting & financial management Public finance & taxation Budget planning and preparation Performance-based budgeting Public financial management (PFM) Expenditure Medium-term budget frameworks Budget Finance, Public Expenditures, Public
ISBN	1-4623-6081-5 1-4527-1576-9 1-282-84317-6 9786612843174 1-4518-7249-6
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Nota di contenuto	Contents; I. Introduction and overview; A. Introduction; II. Fiscal institutions and outcomes 1990-2006; A. PFM Objectives; B. PFM Reform Agendas in SEE Countries; Tables; 1. Main Public Financial Management Objectives and Indicators; C. Status of PFM Reforms in SEE Countries; 2. Selected Public Financial Management Objectives and Benchmarks; D. Fiscal Objectives and Outcomes; Figures; 1:Remaining PFM Reform Needs in SEE Countries; 3a. SEE Expenditure Levels; 3b. SEE Fiscal Balances; 4. Indicators for Financial Discipline in Six SEE Countries; 5a. Albania Functional Breakdown of Expenditures 5b. Bulgaria Functional Breakdown of Expenditures5c. Government Investments as Share of GDP in SEE Countries; 2: Infant Mortality; 3: Average Length of Stay in Hospital; E. Assessment; III. Medium-term budgeting; A. Overview; B. Phases of Medium-Term Budgeting; C. Status of Medium-Term Budgeting in SEE Countries; 6. Medium-Term Budget Systems in SEE Countries; Boxes; 1. Medium-Term Budgeting in South East European Countries; D. Implementation Challenges and Possible Solutions; IV. Performance-oriented budgeting; A. Overview; B. Phases of Performance-Oriented Budgeting C. Status of Performance-Oriented Budgeting in SEE Countries7. Performance-Oriented Budget Systems in SEE Countries; 2. Performance-Oriented Budgeting in South East European Countries; D. Implementation Challenges and Possible Solutions; V. Conclusions; Appendixes; I. Categorization of Medium-Term Budget Systems; II. Categorization of Performance-Oriented Budget Systems
Record Nr.	UNINA-9910788335703321

Pubbl/distr/stampa	[Washington, D.C.] : , : [U.S. Government Printing Office], , 1927
Descrizione fisica	1 online resource (3 pages)
Altri autori (Persone)	McNaryCharles Linza <1874-1944> (Republican (OR))
Collana	Senate report / 69th Congress, 2nd session. Senate [United States congressional serial set]
Soggetto topico	Budget Legislative amendments
Soggetto genere / forma	Legislative materials.
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Record Nr.	UNINA-9910716425803321