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The central government publishes comprehensive financial statements, which include the social security funds and balance sheets with all financial assets and liabilities. Audited financial statements are published more than nine months after the end of the fiscal year. The 2004 Fiscal Responsibility Law (LRF), introduced a number of key reforms in public financial management which apply to the central and most of the first layer of sub-national governments. The reforms include establishment of a macro-fiscal framework, fiscal rules, a medium-term budget framework (MTBF), a system of quarterly budget execution reports, and the Federal Council on Fiscal Responsibility (FCFR) which is tasked to enforce the provisions of the LRF However, there are problems with the LRF and its implementation: (i) the out-years of the MTBF are indicative only; (ii) several LRF provisions have been suspended or relaxed since 2009; (iii) some provinces are not complying with their obligations under the law; and (iv) membership in the FCFR is not mandatory and adherence to the LRF is voluntary. The FCFR comprises of representatives of the central government, the city of Buenos Aires,1 and 21 of the 23 provincial governments. Nonetheless, the law has significantly increased the capacity to coordinate fiscal policies across levels of government and individual jurisdictions. Differences between macroeconomic and fiscal forecasts and outturns are not analyzed. Limited information is presented on fiscal risks. Budget execution control and reporting have been strengthened through a series of upgrades to the Integrated Financial Management Information System (SIDIF), which began operations in 1993.
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This paper reports on the further developments since 2013 in the implementation of the 2010 Board decision concerning Government Finance Statistics (GFS) to Strengthen Fiscal Analysis, and develops a path to continued improvement of fiscal data in the Fund. The Board decision approved (i) developing a staggered migration strategy, including tailored capacity development inside and outside the Fund taking into consideration country-specific and fiscal surveillance needs; (ii) encouraging staff to continue the effort to routinely assess financial balance sheets during surveillance; (iii) gradually expanding the coverage of fiscal data, taking into consideration country-specific circumstances and fiscal risk assessments; and (iv) reaffirming the support for the phased implementation of the GFS over the medium term.
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On May 21, 2008, the Executive Board discussed the report of the Independent Evaluation Office (IEO) on "Aspects of IMF Corporate Governance - Including the Role of the Executive Board". The Joint Statement issued by the Executive Board and the Managing Director following the Board discussion noted that many of the issues raised by the IEO were complex and interrelated. Furthermore, the follow-up discussion would require the engagement of all parties at many different levels, involving not only the Executive Board and Management, but also the Fund's membership and other stakeholders more broadly. This report presents the recommendations of the Working Group, based on work carried out during June-July 2008. The proposed detailed work plan in Table 1 is an integral part of this report. Section II of the report describes the work streams. Section III discusses issues beyond the IEO report and proposes a monitoring process. Section IV presents the recommendations.
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An interdisciplinary approach and includes all aspects of financial, accounting, and management studies
Managerial accounting --- Business enterprises --- Finance --- Finance
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Managerial accounting --- Accounting --- Strategic planning --- Industrial management --- Comptabilité de gestion --- Planification stratégique --- Gestion d'entreprise
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098 Bedrijfskunde --- 658.56 --- Quality control. Control of tool issue, materials, products etc. --- Theses --- 658.56 Quality control. Control of tool issue, materials, products etc. --- Managerial accounting --- Information resources management --- Data processing --- Decision making --- Quality control --- Managerial accounting - Data processing --- Managerial accounting - Decision making --- Information resources management - Quality control
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Cost accounting --- Managerial accounting --- Accounting --- Comptabilité analytique --- Comptabilité de gestion --- Comptabilité --- Periodicals. --- Périodiques. --- Society of Management Accountants of Canada --- Society of Management Accountants of Canada. --- Canada.
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Economics --- Managerial accounting --- Industrial management --- Economics. --- Industrial management. --- Managerial accounting. --- Management accounting --- Business administration --- Business enterprises --- Corporate management --- Corporations --- Industrial administration --- Management, Industrial --- Rationalization of industry --- Scientific management --- Economic theory --- Political economy --- Management --- Accounting --- Business --- Industrial organization --- Social sciences --- Economic man --- economics --- accounting --- management --- administration --- Demography --- Economic relations. Trade --- Économie politique --- Comptabilité de gestion --- Gestion d'entreprise
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