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Liberia; Public Expenditure and Financial Accountability (PEFA) Assessment
International Monetary Fund (IMF); International … - 2012
At the request of the Government of Liberia (GoL), the IMF Fiscal Affairs Department (FAD) led an external assessment of the central government’s public financial management (PFM) systems based on the Public Expenditure and Financial Accountability (PEFA) methodology. The assessment was...
Persistent link: https://www.econbiz.de/10011244830
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From Program to Performance Budgeting; The Challenge for Emerging Economies
Diamond, Jack - International Monetary Fund (IMF) - 2003
Many emerging market economies are trying to improve their budget processes and move to performance-based budgeting. This paper first reviews the evolution of the "new" performance budgeting model, increasingly being applied in industrial countries. By identifying its main components, the tasks...
Persistent link: https://www.econbiz.de/10005263816
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The financial turmoil of 2007-?: a preliminary assessment and some policy considerations
Borio, Claudio - Bank for International Settlements (BIS) - 2008
reinforcing steps in three areas: accounting, disclosure and risk management; the architecture of prudential regulation; and …
Persistent link: https://www.econbiz.de/10005127685
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Risk in financial reporting: status, challenges and suggested directions
Borio, Claudio E. V.; Tsatsaronis, Kostas - Bank for International Settlements (BIS) - 2006
differences in perspective between accounting standard setters and prudential authorities. Building on previous work, we argue … could act as more of a focal point in the design of accounting standards, as greater consistency between sound risk … management practices and accounting standards can help to narrow the wedge between accounting and underlying economic valuations. …
Persistent link: https://www.econbiz.de/10005063372
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Accounting, prudential regulation and financial stability: elements of a synthesis
Borio, Claudio E. V.; Tsatsaronis, Kostas - Bank for International Settlements (BIS) - 2005
regards micro information, significant differences in perspective between accounting standard setters and prudential … accounting standard setters and supervisory authorities is called for both in developing the final set of information and in …
Persistent link: https://www.econbiz.de/10005187748
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Audit Committees in Central Banks
Sullivan, Kenneth; Gilson, Marie-Thérèse Camilleri; … - International Monetary Fund (IMF) - 2007
This paper reviews the tasks and design of audit committees, increasingly recommended as a way to strengthen financial accountability and good central bank governance. It outlines the motivations for the establishment of audit committees in commercial corporations and public sector entities, and...
Persistent link: https://www.econbiz.de/10005605398
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Sovereign Risk and Asset and Liability Management; Conceptual Issues
Das, Udaibir S.; Lu, Yinqiu; Papaioannou, Michael G; … - International Monetary Fund (IMF) - 2012
Country practices towards managing financial risks on a sovereign balance sheet continue to evolve. Each crisis period, and its legacy on sovereign balance sheets, reaffirms the need for strengthening financial risk management. This paper discusses some salient features embedded in in the...
Persistent link: https://www.econbiz.de/10011242294
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Niger; Public Expenditure and Financial Accountability (PEFA) Assessment
International Monetary Fund (IMF); International … - 2013
on positive trends in the area of accounting, information recording, and financial reporting. …
Persistent link: https://www.econbiz.de/10011243444
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Togo; Technical Assistance Report: Launch of the Project for Strengthening Public Financial Management
International Monetary Fund (IMF); International … - 2013
execution, accounting, finance report, cash management, and so on. The purpose of this mission was to evaluate the government …
Persistent link: https://www.econbiz.de/10011243753
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Chile; Selected Issues
International Monetary Fund (IMF); International … - 2013
This Selected Issues paper for Chile describes the postcrisis recovery experience. The recovery from the 2008–2009 global crisis has been markedly different both among advanced and emerging economies. The steady improvement in the labor wedge-distortions related to the consumption leisure...
Persistent link: https://www.econbiz.de/10011243850