Some Algebra of Fiscal Transparency : How Accounting Devices Work and How to Reveal Them /
Accounting devices that artificially reduce the measured fiscal deficit can be analyzed as transactions involving unrecognized assets and liabilities. Different accounting systems recognize different sets of assets and liabilities and are thus vulnerable to different sets of devices. Some devices ca...
| Հիմնական հեղինակ: | |
|---|---|
| Ձևաչափ: | Ամսագիր |
| Լեզու: | English |
| Հրապարակվել է: |
Washington, D.C. :
International Monetary Fund,
2012.
|
| Շարք: | IMF Working Papers; Working Paper ;
No. 2012/228 |
| Առցանց հասանելիություն: | Full text available on IMF |