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...
| 第一著者: | |
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| その他の著者: | , |
| フォーマット: | 雑誌 |
| 言語: | English |
| 出版事項: |
Washington, D.C. :
International Monetary Fund,
1997.
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| シリーズ: | IMF Policy Discussion Papers; Policy Discussion Paper ;
No. 1997/005 |
| オンライン･アクセス: | Full text available on IMF |