Fiscal Risks : Sources, Disclosure, and Management.

A number of member countries have expressed interest in advice regarding disclosure and management of fiscal risks (defined as the possibility of deviations of fiscal outcomes from what was expected at the time of the budget or other forecast). This paper analyzes the main sources of fiscal risks an...

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書目詳細資料
企業作者: International Monetary Fund
格式: 雜誌
語言:English
出版: Washington, D.C. : International Monetary Fund, 2008.
叢編:Policy Papers; Policy Paper ; No. 2008/028
在線閱讀:Full text available on IMF
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520 3 |a A number of member countries have expressed interest in advice regarding disclosure and management of fiscal risks (defined as the possibility of deviations of fiscal outcomes from what was expected at the time of the budget or other forecast). This paper analyzes the main sources of fiscal risks and-building on an overview of existing practices in a wide range of countries-provides practical suggestions in this area, including a possible Statement of Fiscal Risks and a set of Guidelines for Fiscal Risk Disclosure and Management. 
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