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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Autor principal: Wolfe, Andy
Altres autors: Daniel, James, Davis, Jeffrey
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 1997.
Col·lecció:IMF Policy Discussion Papers; Policy Discussion Paper ; No. 1997/005
Accés en línia:Full text available on IMF