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Tendencies of standardisation of management accounting in Russian and international practices
Labyntsev, Nikolay Tikhonovich; Sharovatova, Elena … - In: European research studies 20 (2017) 3B, pp. 45-60
Persistent link: https://www.econbiz.de/10012219179
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Losses: Recognition Criteria, Category Features, Interpretation
Ostapenko Tatyana N. - In: Business Inform (2013) 6, pp. 325-329
offered to include the following into the features of the "losses" category: loss of own cost by assets or liabilities, which … is caused by factors that indicate that effectiveness of assets, liabilities and receivables is or will be worse than it … was expected, also expression of reduction of value of inventory holdings, investments, assets or liabilities, absence of …
Persistent link: https://www.econbiz.de/10010687808
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Côte d'Ivoire: Enhanced Heavily Indebted Poor Countries Initiative; Completion Point Document and Multilateral Debt Relief Initiative; Press Release
International Monetary Fund (IMF); International … - 2012
In April 2009, the Boards of Executive Directors of the International Development Association (IDA) and the International Monetary Fund (IMF) agreed that Côte d’Ivoire had met the requirements for reaching the decision point under the Enhanced Heavily Indebted Poor Countries (HIPC)...
Persistent link: https://www.econbiz.de/10011244164
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Albania; 2010 Article IV Consultation: Staff Report; Staff Statement; Public Information on the Executive Board Discussion; and Statement by the Executive Director for Albania
International Monetary Fund (IMF); International … - 2010
Albania enjoyed strong growth with comparatively benign external vulnerabilities before the crisis. Monetary policy provided timely support, and the exchange rate functioned as a shock absorber. However, policy buffers are now exhausted and must be rebuilt. Fiscal tightening has to be quickly...
Persistent link: https://www.econbiz.de/10011244179
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Iraq; Statistical Appendix
International Monetary Fund (IMF); International … - 2007
In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discussions with government officials, is published at the option of the member country.
Persistent link: https://www.econbiz.de/10011244215
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Haiti; Enhanced Initiative for Heavily Indebted Poor Countries: Completion Point Document
International Monetary Fund (IMF); International … - 2009
This paper discusses Haiti’s progress under the Enhanced Initiative for Heavily Indebted Poor Countries. Substantial advances have been made toward meeting the four triggers not fully implemented, and the authorities are committed to further progress in the near future. These triggers...
Persistent link: https://www.econbiz.de/10011244242
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Honduras; Request for a Stand-By Arrangement and an Arrangement Under the Standby Credit Facility-Staff Report; Press Release on the Executive Board Discussion; and Statement by th...
International Monetary Fund (IMF); International … - 2010
The economy of Honduras contracted as a result of the global economic crisis. In the economic policy area, the authorities gave priority to strengthening the financial position of the public sector and restarting the external assistance. Measures are taken to strengthen the fiscal position, in...
Persistent link: https://www.econbiz.de/10011244248
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Guinea-Bissau; Enhanced Initiative for Heavily Indebted Poor Countries-Completion Point Document and Multilateral Debt Relief Initiative
International Monetary Fund (IMF); International … - 2010
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
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Kyrgyz Republic; Second Review Under the Three-Year Arrangement Under the Extended Credit Facility and Request for Modification of Performance Criteria: Staff Report; and Press Rel...
International Monetary Fund (IMF); International … - 2012
This paper presents key findings of the Second Review for the Kyrgyz Republic under the Extended Credit Facility. Buoyant revenue collection and significant shortfalls in external financing led to a lower-than-programmed fiscal deficit for 2011. The overall health of the banking sector continued...
Persistent link: https://www.econbiz.de/10011244314
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St. Kitts and Nevis: Second Review Under the Stand-By Arrangement and the Financing Assurances Review, and Request for Waivers of Applicability; Staff Report and Press Release
International Monetary Fund (IMF); International … - 2012
The Second Review Under the Stand-By Arrangement with St. Kitts and Nevis highlights that economic activity continued to contract in 2011 while the current account balance improved and banks remained sound. All quantitative performance criteria for end-December 2011 were met, and the structural...
Persistent link: https://www.econbiz.de/10011244348