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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Hlavní autor: Wolfe, Andy
Další autoři: Daniel, James, Davis, Jeffrey
Médium: Časopis
Jazyk:English
Vydáno: Washington, D.C. : International Monetary Fund, 1997.
Edice:IMF Policy Discussion Papers; Policy Discussion Paper ; No. 1997/005
On-line přístup:Full text available on IMF