Some Algebra of Fiscal Transparency: How Accounting Devices Work and How to Reveal Them

Working Paper No. 12/228

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... READ MORE...

Publication date: September 2012
ISBN 9781475510577

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Publication date: September 2012