Author: United Nations Industrial Development Organization. General Conference
Publisher:
ISBN:
Category : Developing countries
Languages : en
Pages : 234

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Author:
Publisher: World Health Organization
ISBN: 9240036105
Category : Medical
Languages : en
Pages : 131

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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: International Labour Office
Publisher:
ISBN:
Category :
Languages : en
Pages : 496

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Author: International Labour Conference
Publisher:
ISBN:
Category :
Languages : en
Pages : 772

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Book Description
Includes proposed budget for the following year.

Author: Wuyi Omitoogun
Publisher:
ISBN: 9780199262663
Category : Business & Economics
Languages : en
Pages : 322

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Book Description
In this comprehensive study, 15 African experts describe and analyse the military budgetary processes and degree of parliamentary oversight and control in nine countries of Africa, spanning across all the continent's sub-regions. Each case study addresses a wide range of questions, such as the roles of the ministries of finance, budget offices, audit departments and external actors in the military budgetary processes, the extent of compliance with standard public expenditure management procedures, and how well official military expenditure figures reflect the true economic resources devoted to military activities in these countries.

Author: Global Campaign on Urban Governance
Publisher: UN-HABITAT
ISBN: 9211316995
Category : Local budgets
Languages : en
Pages : 46

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Author: International Labour Office
Publisher:
ISBN:
Category :
Languages : en
Pages : 286

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Author: Chris De Cooker
Publisher: Martinus Nijhoff Publishers
ISBN: 9780792304654
Category : Law
Languages : en
Pages : 418

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Book Description

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.