TY  - BOOK
ED  - International Monetary Fund.
TI  - Manual on fiscal transparency
SN  - 9781455248582 (electronic bk.)
AV  - HJ192.5 
U1  - 336.3 22
PY  - 2001///
CY  - Washington, D.C.
PB  - International Monetary Fund, Fiscal Affairs Dept.
KW  - Fiscal policy
KW  - Handbooks, manuals, etc
KW  - Disclosure of information
KW  - Politique fiscale
KW  - Guides, manuels, etc
KW  - Divulgation d'informations
KW  - Belastingpolitiek
KW  - gtt
KW  - Openbaarheid
KW  - IMF
KW  - Fiskalpolitik
KW  - swd
KW  - Transparenz
KW  - BUSINESS & ECONOMICS / Public Finance
KW  - bisacsh
KW  - Electronic books
N1  - Includes bibliographical references; 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
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