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...

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Hlavní autor: Irwin, Timothy
Médium: Časopis
Jazyk:English
Vydáno: Washington, D.C. : International Monetary Fund, 2012.
Edice:Staff Discussion Notes; Staff Discussion Notes ; No. 2012/002
On-line přístup:Full text available on IMF