Some Algebra of Fiscal Transparency; How Accounting Devices Work and How to Reveal Them
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References listed on IDEAS
- Timothy C Irwin, 2012. "Accounting Devices and Fiscal Illusions," IMF Staff Discussion Notes 12/02, International Monetary Fund.
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- Timothy C. Irwin, 2015.
"The whole elephant: A proposal for integrating cash, accrual, and sustainability-gap accounts,"
OECD Journal on Budgeting,
OECD Publishing, vol. 14(3), pages 1-18.
- Timothy C Irwin, 2015. "The Whole Elephant; A Proposal for Integrating Cash, Accrual, and Sustainability-Gap Accounts," IMF Working Papers 15/261, International Monetary Fund.
- Timothy C. Irwin, 2015. "Defining The Government'S Debt And Deficit," Journal of Economic Surveys, Wiley Blackwell, vol. 29(4), pages 711-732, September.
- Mike Seiferling & Shamsuddin Tareq, 2015. "Fiscal Transparency and the Performance of Government Financial Assets," IMF Working Papers 15/9, International Monetary Fund.
- Timothy C. Irwin, 2016.
"Dispelling fiscal illusions: how much progress have governments made in getting assets and liabilities on balance sheet?,"
Public Money & Management,
Taylor & Francis Journals, vol. 36(3), pages 219-226, April.
- Timothy C Irwin, 2016. "Dispelling Fiscal Illusions; How Much Progress Have Governments Made in Getting Assets and Liabilities on Balance Sheet?," IMF Working Papers 16/95, International Monetary Fund.
More about this item
KeywordsAccounting; Budget deficits; Government accounting; Fiscal transparency; accounting devices; accrual accounting; cash accounting; government finance; full accrual accounting; government finance statistics; National Budget; Deficit; and Debt: General;
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