Accounting Devices and Fiscal Illusions /
This proposed SDN surveys the various accounting stratagems which governments have used to meet fiscal targets-thereby sidestepping the need for true adjustment-and suggests remedial actions to limit this type of fiscal non-transparency. Types of creative accounting covered includes, for instance, c...
| 主要作者: | |
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| 格式: | 杂志 |
| 语言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2012.
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| 丛编: | Staff Discussion Notes; Staff Discussion Notes ;
No. 2012/002 |
| 在线阅读: | Full text available on IMF |