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...

Täydet tiedot

Bibliografiset tiedot
Päätekijä: Irwin, Timothy
Aineistotyyppi: Aikakauslehti
Kieli:English
Julkaistu: Washington, D.C. : International Monetary Fund, 2012.
Sarja:Staff Discussion Notes; Staff Discussion Notes ; No. 2012/002
Linkit:Full text available on IMF