The Ministry of Finance and Public Credit (SHCP) of Mexico intends to strengthen public asset and liability management (ALM) practices. The 2018 Fiscal Transparency Evaluation (FTE) identified several gaps in reporting public sector assets and liabilities and analysis of the associated risks....

Introduction / Robyn Pilcher -- Differential reporting : what does it really mean for the public sector? / Robyn Pilcher & David Gilchrist -- Depreciation in local government : still the problems continue / Robyn Pilcher -- The consequences of the current public sector reporting framework for...

Cover; Title; Copyright; Dedication; Contents; List of tables; List of figure; Contributors; Acknowledgements; 1 Introduction; 2 Differential reporting: what does it really mean for the public sector?; 3 Depreciation in local government-still the problems continue; 4 The consequences of the current...