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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| 其他作者: | , |
| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
1997.
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| 叢編: | IMF Policy Discussion Papers; Policy Discussion Paper ;
No. 1997/005 |
| 在線閱讀: | Full text available on IMF |