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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Dettagli Bibliografici
Autore principale: Wolfe, Andy
Altri autori: Daniel, James, Davis, Jeffrey
Natura: Periodico
Lingua:English
Pubblicazione: Washington, D.C. : International Monetary Fund, 1997.
Serie:IMF Policy Discussion Papers; Policy Discussion Paper ; No. 1997/005
Accesso online:Full text available on IMF