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Persistent link: https://www.econbiz.de/10010522990
amount of profit per unit of revenue as men. Although both male and female entrepreneurs in the region are sub …
Persistent link: https://www.econbiz.de/10010521054
accounting Standards (IPSAS) accrual based standards. Recommended reforms directly relevant to this paper include: 1) fiscal … Management (PFM) legal framework and the government accounting system. Accrual accounting is a methodology under which … financial statements prepared on an accrual basis of accounting will not just report on cash balances, payments and receipts …
Persistent link: https://www.econbiz.de/10012557232
The objective of this study is to identify gaps between the existing cash based accounting system and the accrual based … and Equipment (PPE) and inventories during actual migration to accrual accounting. This study also includes documentation … accrual accounting system. The study is noteworthy that not only statement of financial position for the reporting entity has …
Persistent link: https://www.econbiz.de/10012557336
Persistent link: https://www.econbiz.de/10010523310
Improving debt transparency is critical for promoting debt sustainability and creditworthiness assessments, increasing the accuracy of public debt information, and protecting the interests of a diverse range of stakeholders. The importance of debt transparency, the costs associated with the lack...
Persistent link: https://www.econbiz.de/10013254825
The purpose of this report is to raise awareness and initiate a discussion on the need for sovereign sustainability reporting. The proposed sovereign climate and nature reporting framework would assist sovereigns looking to attract investment by enabling them to produce comprehensive, regular,...
Persistent link: https://www.econbiz.de/10013255302
A joint Government of Honduras and World Bank team conducted a study in Honduras between January and June 2017, using the Public-Private Partnership (PPP) Disclosure Diagnostic template recommended by the World Bank Framework for Disclosure of Information in PPPs. This study has been...
Persistent link: https://www.econbiz.de/10012645242
Good practices reduce costs and produce timely results; poor practices lead to waste and delays and are often the cause for allegations of corruption and Government inefficiency. Enhanced transparency in procurement through voluntary disclosure under the Right to Information (RTI) Act (2005)' is...
Persistent link: https://www.econbiz.de/10012557907
"This paper examines the implications of bank activity and short-term funding strategies for bank risk and returns using an international sample of 1,334 banks in 101 countries leading up to the 2007 financial crisis. Expansion into non-interest income generating activities such as trading...
Persistent link: https://www.econbiz.de/10011394131