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Country practices towards managing financial risks on a sovereign balance sheet continue to evolve. Each crisis period, and its legacy on sovereign balance sheets, reaffirms the need for strengthening financial risk management. This paper discusses some salient features embedded in in the...
Persistent link: https://www.econbiz.de/10011242294
on positive trends in the area of accounting, information recording, and financial reporting. …
Persistent link: https://www.econbiz.de/10011243444
execution, accounting, finance report, cash management, and so on. The purpose of this mission was to evaluate the government …
Persistent link: https://www.econbiz.de/10011243753
This Selected Issues paper for Chile describes the postcrisis recovery experience. The recovery from the 2008–2009 global crisis has been markedly different both among advanced and emerging economies. The steady improvement in the labor wedge-distortions related to the consumption leisure...
Persistent link: https://www.econbiz.de/10011243850
Libya faces a number of challenges to establishing a robust, efficient, and transparent public financial management system. There is a need to establish a clear macrofiscal policy framework. The Sovereign Wealth Fund (SWF) should be a financing fund system with clear and rigid inflow and outflow...
Persistent link: https://www.econbiz.de/10011243870
At the request of the Government of Liberia (GoL), the IMF Fiscal Affairs Department (FAD) led an external assessment of the central government’s public financial management (PFM) systems based on the Public Expenditure and Financial Accountability (PEFA) methodology. The assessment was...
Persistent link: https://www.econbiz.de/10011244830
Persistent link: https://www.econbiz.de/10010861577
The purpose of this article is to study accounting valuation practices in French bankruptcies following enactment of … receiver, and the creditors – was built up through accounting valuation practices. The outcome of this analysis provides an … insight into accounting valuation practices in nineteenth-century France and a better understanding of the self-interest of …
Persistent link: https://www.econbiz.de/10010752113
) critiqued their homogeneity and poor ability to enhance our understanding of accounting. Knowledge claims articulated, claims … had failed at explaining the determinants of accounting situations and practices. These two critiques called for … alternative cultural/diversity studies in accounting research, promoting new settings, theoretical frameworks, and methods. In …
Persistent link: https://www.econbiz.de/10010706417
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