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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| Other Authors: | , |
| Format: | Journal |
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
1997.
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| Series: | IMF Policy Discussion Papers; Policy Discussion Paper ;
No. 1997/005 |
| Online Access: | Full text available on IMF |