MARC details
| 000 -LEADER |
| fixed length control field |
03824cam a2200541Ia 4500 |
| 001 - CONTROL NUMBER |
| control field |
ocn651864483 |
| 003 - CONTROL NUMBER IDENTIFIER |
| control field |
OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
| control field |
20240829105601.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
| fixed length control field |
m d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
| fixed length control field |
cr cnu---unuuu |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
| fixed length control field |
100802s2001 dcu obf i000 0 eng d |
| 040 ## - CATALOGING SOURCE |
| Original cataloging agency |
OCLCE |
| Language of cataloging |
eng |
| Transcribing agency |
OCLCE |
| Modifying agency |
OCLCQ |
| -- |
N$T |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
| International Standard Book Number |
9781455248582 (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
| International Standard Book Number |
1455248584 (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
| Canceled/invalid ISBN |
1589060555 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
| Canceled/invalid ISBN |
9781589060555 |
| 035 ## - SYSTEM CONTROL NUMBER |
| System control number |
(OCoLC)651864483 |
| 035 ## - SYSTEM CONTROL NUMBER |
| System control number |
449711 |
| -- |
(N$T) |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
| Classification number |
HJ192.5 |
| 072 #7 - SUBJECT CATEGORY CODE |
| Subject category code |
BUS |
| Subject category code subdivision |
051000 |
| Source |
bisacsh |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
| Classification number |
336.3 |
| Edition number |
22 |
| 084 ## - OTHER CLASSIFICATION NUMBER |
| Classification number |
83.52 |
| Number source |
bcl |
| 084 ## - OTHER CLASSIFICATION NUMBER |
| Classification number |
QL 200 |
| Number source |
rvk |
| 084 ## - OTHER CLASSIFICATION NUMBER |
| Classification number |
QL 201 |
| Number source |
rvk |
| 049 ## - LOCAL HOLDINGS (OCLC) |
| Holding library |
N$TA |
| 245 00 - TITLE STATEMENT |
| Title |
Manual on fiscal transparency |
| Medium |
[electronic resource] / |
| Statement of responsibility, etc. |
International Monetary Fund Fiscal Affairs Department. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
| Place of publication, distribution, etc. |
Washington, D.C. : |
| Name of publisher, distributor, etc. |
International Monetary Fund, Fiscal Affairs Dept., |
| Date of publication, distribution, etc. |
c2001. |
| 300 ## - PHYSICAL DESCRIPTION |
| Extent |
1 online resource. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
| Bibliography, etc |
Includes bibliographical references. |
| 505 0# - FORMATTED CONTENTS NOTE |
| Formatted contents note |
Code of Good Practices on Fiscal Transparency -- Clarity of Roles and Responsibilities -- The Scope of Government -- The Framework for Fiscal Management -- Public Availability of Information -- Provision of Comprehensive Information on Fiscal Activity -- Obligations Regarding Publication -- Open Budget Preparation, Execution, and Reporting -- Budget Documentation -- Budget Presentation -- Procedures for Budget Execution -- Fiscal Reporting -- Assurances of Integrity -- Data Quality Standards -- Public and Independent Scrutiny -- Basic Requirements of Fiscal Transparency -- Best Practices of Fiscal Transparency -- OECD Principles of Corporate Governance: Principle IV on Disclosure and Transparency -- Characteristics of Transparent Regulations -- Budget Law-Different Traditions -- Code of Conduct for Public Officials -- Budget and Fiscal Reports -- Contingent Liabilities, Policy Obligations, and Implicit Liabilities -- Tax Expenditure Reporting -- Types of Quasi-Fiscal Activity -- Estimating the Fiscal Effects of Quasi-Fiscal Activities -- Government Balance Sheets: Some Issues -- Budget Law and Fiscal Transparency -- OECD Best Practices for Budget Transparency -- Medium-Term Budget Frameworks: Some Lessons from the Experience of Selected OECD Countries -- Statement of Fiscal Risks -- Fiscal Transparency and International Standards for Financial and Fiscal Reporting -- The Public Sector Balance -- INTOSAI Guidelines for Internal Control Standards -- Stages of Payment and Payment Arrears -- Fiscal Transparency and Data Dissemination Standards -- Revenue Forecasting -- Data Quality Framework-Main Dimensions -- INTOSAI Auditing Standards -- The UN Fundamental Principles of Official Statistics. |
| 588 ## - SOURCE OF DESCRIPTION NOTE |
| Source of description note |
Description based on print version record. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name as entry element |
Fiscal policy |
| Form subdivision |
Handbooks, manuals, etc. |
| 9 (RLIN) |
531982 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name as entry element |
Disclosure of information |
| Form subdivision |
Handbooks, manuals, etc. |
| 9 (RLIN) |
463988 |
| 650 #6 - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name as entry element |
Politique fiscale |
| Form subdivision |
Guides, manuels, etc. |
| 9 (RLIN) |
531983 |
| 650 #6 - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name as entry element |
Divulgation d'informations |
| Form subdivision |
Guides, manuels, etc. |
| 9 (RLIN) |
531984 |
| 650 17 - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name as entry element |
Belastingpolitiek. |
| Source of heading or term |
gtt |
| 9 (RLIN) |
257921 |
| 650 17 - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name as entry element |
Openbaarheid. |
| Source of heading or term |
gtt |
| 9 (RLIN) |
428169 |
| 650 17 - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name as entry element |
IMF. |
| Source of heading or term |
gtt |
| 9 (RLIN) |
348070 |
| 650 07 - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name as entry element |
Fiskalpolitik. |
| Source of heading or term |
swd |
| 9 (RLIN) |
378089 |
| 650 07 - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name as entry element |
Transparenz. |
| Source of heading or term |
swd |
| 9 (RLIN) |
405041 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name as entry element |
BUSINESS & ECONOMICS / Public Finance. |
| Source of heading or term |
bisacsh |
| 9 (RLIN) |
785076 |
| 655 #4 - INDEX TERM--GENRE/FORM |
| Genre/form data or focus term |
Electronic books. |
| 9 (RLIN) |
396 |
| 710 2# - ADDED ENTRY--CORPORATE NAME |
| Corporate name or jurisdiction name as entry element |
International Monetary Fund. |
| Subordinate unit |
Fiscal Affairs Dept. |
| 9 (RLIN) |
993051 |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
| Relationship information |
Print version: |
| Title |
Manual on fiscal transparency. |
| Place, publisher, and date of publication |
Washington, D.C. : International Monetary Fund, Fiscal Affairs Dept., c2001 |
| International Standard Book Number |
9781589060555 |
| Record control number |
(DLC) 2002510030 |
| -- |
(OCoLC)48984182 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
| Materials specified |
EBSCOhost |
| Uniform Resource Identifier |
<a href="https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=449711">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=449711</a> |
| 910 ## - USER-OPTION DATA (OCLC) |
| User-option data |
Cpp3739 |
| 994 ## - |
| -- |
02 |
| -- |
N$T |