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...

وصف كامل

التفاصيل البيبلوغرافية
المؤلف الرئيسي: Irwin, Timothy
التنسيق: دورية
اللغة:English
منشور في: Washington, D.C. : International Monetary Fund, 2012.
سلاسل:Staff Discussion Notes; Staff Discussion Notes ; No. 2012/002
الوصول للمادة أونلاين:Full text available on IMF