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Author: Mr.Jack Diamond
Publisher: International Monetary Fund
ISBN: 9781557757876
Category : Business & Economics
Languages : en
Pages : 84
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Book Description
Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.
Author: Mr.Jack Diamond
Publisher: International Monetary Fund
ISBN: 9781557757876
Category : Business & Economics
Languages : en
Pages : 84
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Book Description
Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.
Author: Nicole Ruder
Publisher:
ISBN: 9780615496603
Category :
Languages : en
Pages : 124
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Book Description
Author: Chris De Cooker
Publisher: Martinus Nijhoff Publishers
ISBN: 9780792304654
Category : Law
Languages : en
Pages : 418
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Book Description
Author: Global Campaign on Urban Governance
Publisher: UN-HABITAT
ISBN: 9211316995
Category : Local budgets
Languages : en
Pages : 46
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Book Description
Author: OECD
Publisher: OECD Publishing
ISBN: 9264192603
Category :
Languages : en
Pages : 497
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Book Description
Managing Public Expenditure presents a comprehensive and in-depth analysis of all aspects of public expenditure management from the preparation of the budget to the execution, control and audit stages.
Author:
Publisher:
ISBN: 9789041104496
Category : Europe
Languages : en
Pages : 1222
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Book Description
Author: Teresa Curristine
Publisher: OECD Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 240
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Book Description
This book reviews the experiences of eight OECD countries (Australia, Canada, Denmark, Korea, Netherlands, Sweden, United Kingdom, United States) which have developed and used performance information in the budget process over the past ten years. It examines whether performance information is actually used in budgetary decision making. If so, how? What are the links between resources and results? What impact has there been on improving efficiency, effectiveness and performance? What lessons have been learned from country experiences in applying this approach over a number of years? This book offers guidelines and recommendations on adapting budget systems to promote the use of performance information.--Publisher's description.
Author: Mr.Sandeep Saxena
Publisher: International Monetary Fund
ISBN: 1513509055
Category : Business & Economics
Languages : en
Pages : 24
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Book Description
Virements are useful instruments of budget flexibility. If carried out transparently and within accepted limits, virements can promote expenditure efficiency. Large, unregulated virements can undermine budget credibility and the budget’s relevance as principal policy and financial planning instrument. This note defines virements, clarifies their purpose, and specifies what general and country-specific considerations should guide the design of a virement framework. The note argues that countries should design virement policies maintaining balance between their budget flexibility and accountability needs, and keeping in view the legal-cultural environment and the state of development of their public financial management.
Author: Caroline Aggestam-Pontoppidan
Publisher: John Wiley & Sons
ISBN: 1119010292
Category : Business & Economics
Languages : en
Pages : 466
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Book Description
Clear, practical IPSAS guidance, explanation, and examples Interpretation and Application of IPSAS provides practical guidance on the implementation and application of the International Public Sector Accounting Standards. This book brings readers up to date on the standards, and describes their proper interpretation and real-world application. Examples and mini-case studies clarify the standards' roles throughout, giving readers a better understanding of complex processes, especially where the IPSAS deviate from IFRS. Readers also gain insight into smoothly navigating the transition for a public sector entity, which is moving to either IPSAS under accrual basis of accounting or to cash accounting IPSAS, plus an overview of IPSAS adoption status and methods around the world. Global public sector accounting is highly diversified, resulting in ongoing moves to harmonise standards worldwide. The IPSAS are international standards that largely follow the IFRS model, but differ in some key areas and include standards in places where IFRS has none. This book provides complete guidance to IPSAS, with clear explanation and expert insight. Understand the meaning and role of each standard Apply the standards to real-world scenarios Manage the process of transition to IPSAS These standards are meant to be followed by all public sector entities, including national and regional governments and local authorities. They've been adopted by the UN, NATO, the European Commission, and others, and either have been or soon will be adopted in Malaysia, Switzerland, Spain, and more.
Author:
Publisher: Oxford University Press
ISBN: 0192679732
Category : Law
Languages : en
Pages : 6378
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Book Description
Since the third edition of this commentary on the Charter of the United Nations was published in 2012, the text of the Charter has not changed DL but the world has. Central pillars of the international order enshrined in the UN Charter are facing serious challenges, notably the prohibition of the use of force. Human rights, too, have come under increasing pressure, now also from contemporary information technology. Global warming poses fundamental challenges for the world community as a whole in its effort to stabilize global ecosystems. Fully updated, the commentary takes up these and other developments. It features new chapters on Climate Change and the Human Rights Council. The commentary remains the authoritative, article-by-article account of the legislative history, interpretation, and practical application of each and every Charter provision. Written by a team of distinguished scholars and practitioners, this book combines academic research with the insights of practice. It is an indispensable tool of reference for all those interested in the United Nations and its legal significance for the world community. The Commentary will be crucial in combining solid legal foundations with new directions for the development of international law and the United Nations in the twenty-first century
