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...
| Autor principal: | |
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| Formato: | Periódico |
| Idioma: | English |
| Publicado em: |
Washington, D.C. :
International Monetary Fund,
2012.
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| coleção: | IMF Working Papers; Working Paper ;
No. 2012/228 |
| Acesso em linha: | Full text available on IMF |