A Sum of Parts

• Tác giả: Jim Brumby
• Ngôn ngữ: eng
• Ký hiệu phân loại: 010.2 Bibliography
• Thông tin xuất bản: World Bank, Washington, DC, 2022
• Bộ sưu tập: Tài liệu truy cập mở
• ID: 301175
• Chủ đề: 1. ACCRUAL ACCOUNTING; 2. DEBT MEASUREMENT; 3. DEBT TRANSPARENCY; 4. FINANCIAL REPORTING; 5. PUBLIC SECTOR

Tóm tắt

The publication A Sum of Parts : Sovereign Debt Measurement and Reporting explores the role of accrual basis accounting and related financial reporting frameworks as a factor in fostering debt transparency. It was developed as a background paper to inform
- Chapter 2 of the Debt Transparency in Developing Countries publication, which presents disclosure practices under direct and indirect reporting frameworks and provides evidence on the role of factors that can either foster or deter debt transparency.