Accrual budgeting and fiscal policy /

Accrual budgeting and fiscal policy /

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Bibliographic Details
Author / Creator:	Robinson, Marc, 1953- author.
Imprint:	[Washington, D.C.] : International Monetary Fund, ©2009.
Description:	1 online resource (33 pages)
Language:	English
Series:	IMF working paper ; WP/09/84 IMF working paper ; WP/09/84.
Subject:	Accrual basis accounting. Fiscal policy. Accrual basis accounting. Fiscal policy.
Format:	E-Resource Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/12495413

Hidden Bibliographic Details
Other authors / contributors:	International Monetary Fund. Fiscal Affairs Department.
Digital file characteristics:	data file
Notes:	"April 2009." At head of title: Fiscal Affairs Department. Includes bibliographical references (pages 32-33). Print version record.
Summary:	Can an accrual budgeting system-a system in which budgetary spending authorizations to line ministries are formulated in accrual terms-serve the needs of good fiscal policy? If so, how must such a system be designed? What are the practical challenges which may arise in implementing sound fiscal policy under a budgeting system which is significantly more complex than traditional cash budgeting? These are the primary questions addressed in this paper. Because any budgeting system must support the control of key fiscal policy aggregates, the paper also considers the case for reformulating fiscal.
Other form:	Print version: Robinson, Marc, 1953- Accrual budgeting and fiscal policy. [Washington, D.C.] : International Monetary Fund, ©2009

Description
Item Description:	"April 2009." At head of title: Fiscal Affairs Department.
Physical Description:	1 online resource (33 pages)
Bibliography:	Includes bibliographical references (pages 32-33).