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are not included in accounting data collection system. The power of decision maker on costs is therefore limited. …
Persistent link: https://www.econbiz.de/10010858328
The present research aims to investigate the manner in which the public sector accounting under transition from cash to … impact on the outlining of the accounting system typical for the Romanian public institutions were identified among the many … the development of the legislative system and the transition process from cash to accrual accounting system in the public …
Persistent link: https://www.econbiz.de/10010858368
According to IMF and IDA authorities, Guinea-Bissau had met the requirements for reaching the decision point under the Enhanced Heavily Indebted Poor Countries (HIPC) Initiative. The authorities appreciated the country’s tremendous efforts to reestablish economic, social, and...
Persistent link: https://www.econbiz.de/10011244283
This paper discusses Togo’s progress under the Enhanced Heavily Indebted Poor Countries (HIPC) Initiative. In November 2008, the Boards of Executive Directors of the IDA and the IMF agreed that Togo had met the requirements for reaching the decision point under the Enhanced HIPC...
Persistent link: https://www.econbiz.de/10011244390
This study is carried out against a backdrop of deep divisions in Greece and in Europe over how to handle the challenges now confronting Greece. Greece’s deeper medium-term policy needs and identifying ways to replace the expected market financing are discussed. Structural reforms tackled...
Persistent link: https://www.econbiz.de/10011244444
Policy implementation has improved since the completion point. Recent economic performance has been encouraging, but sustaining it will require an acceleration of reforms by the government. Rwanda’s medium-term program aligned with the Poverty Reduction Strategy Program priorities...
Persistent link: https://www.econbiz.de/10011244980
This study focused on environmental tax measures, and on allocation, pricing, and taxation of Iceland’s major hydropower and geothermal resources. Measures to secure the tax base for the corporate income tax (CIT) are proposed. Taxation of the financial sector can be improved by a number...
Persistent link: https://www.econbiz.de/10011245073
Recent performance suggests further economic stabilization in the Central African Republic, but uncertainties remain related to the general elections. The fiscal program aims at supporting domestic demand, financing the peace process and the elections, and mobilizing more revenue. Structural...
Persistent link: https://www.econbiz.de/10011245215
The post-conflict economic stabilization in Liberia is now complete. Inflation pressure is easing owing to lower fuel and food prices, and there is a rebound in exports. Sound macroeconomic policies, strengthened institutions, and debt relief have stabilized the economy and have supported...
Persistent link: https://www.econbiz.de/10011245434
This report analyzes the functioning of the legal and regulatory framework for the securities market in Japan. The Financial Services Agency (FSA) enjoyed specific powers with respect to the various security laws and regulations laid down by the International Organization of Securities...
Persistent link: https://www.econbiz.de/10011245706