Coverart for item
The Resource Some algebra of fiscal transparency : how accounting devices work and how to reveal them, prepared by Timothy C. Irwin, (electronic resource)

Some algebra of fiscal transparency : how accounting devices work and how to reveal them, prepared by Timothy C. Irwin, (electronic resource)

Label
Some algebra of fiscal transparency : how accounting devices work and how to reveal them
Title
Some algebra of fiscal transparency
Title remainder
how accounting devices work and how to reveal them
Statement of responsibility
prepared by Timothy C. Irwin
Creator
Contributor
Subject
Language
eng
Summary
Annotation:
Cataloging source
CaPaEBR
http://library.link/vocab/creatorName
Irwin, Timothy
LC call number
HF5625.5
LC item number
.I79 2012eb
http://library.link/vocab/relatedWorkOrContributorName
ebrary, Inc
Series statement
IMF working paper
Series volume
WP/12/228
http://library.link/vocab/subjectName
  • Accounting
  • Finance, Public
  • Budget deficits
Summary expansion
Accounting devices that artificially reduce the measured fiscal deficit can be analyzed as transactions involving unrecognized assets and liabilities. Different accounting systems recognize different sets of assets and liabilities and are thus vulnerable to different sets of devices. Some devices can be revealed by moving progressively from cash accounting to modified accrual accounting to full accrual accounting. Revealing all would require the publication of extended fiscal accounts in which all future cash flows give rise to assets or liabilities
Label
Some algebra of fiscal transparency : how accounting devices work and how to reveal them, prepared by Timothy C. Irwin, (electronic resource)
Instantiates
Publication
Note
"September 2012."
Bibliography note
Includes bibliographical references
Control code
OCM1bookssj0000972388
Dimensions
unknown
Extent
18 p.
Governing access note
License restrictions may limit access
Isbn
9781475510577
Specific material designation
remote
System control number
(WaSeSS)ssj0000972388
Label
Some algebra of fiscal transparency : how accounting devices work and how to reveal them, prepared by Timothy C. Irwin, (electronic resource)
Publication
Note
"September 2012."
Bibliography note
Includes bibliographical references
Control code
OCM1bookssj0000972388
Dimensions
unknown
Extent
18 p.
Governing access note
License restrictions may limit access
Isbn
9781475510577
Specific material designation
remote
System control number
(WaSeSS)ssj0000972388

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      1 University Blvd, St. Louis, MO, 63121, US
      38.710138 -90.311107
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