Fiscal Accounting of Bank Restructuring /

Current guidelines and practice for classifying government bank assistance operations inadequately capture in the fiscal balance some of the most common, and important, operations. The shortcomings result from the focus on the general government, the exclusion of non-cash operations, and divergences...

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Detalhes bibliográficos
Autor principal: Wolfe, Andy
Outros Autores: Daniel, James, Davis, Jeffrey
Formato: Periódico
Idioma:English
Publicado em: Washington, D.C. : International Monetary Fund, 1997.
coleção:IMF Policy Discussion Papers; Policy Discussion Paper ; No. 1997/005
Acesso em linha:Full text available on IMF