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Public finance --- Belgium --- Finances communales --- Gemeentefinanciën --- #SBIB:002.IO --- #SBIB:35H220 --- #SBIB:35H1359 --- 352.073.5 <493> --- #A9505A --- Financieel management bij de overheid: algemene werken --- Organisatie en beleid: lokale besturen: België
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Public administration --- Public finance --- Overheidsmanagement: financieel beheer --- 423.3 Gemeenten. Financien --- #SBIB:35H220 --- #SBIB:35H2111 --- Financieel management bij de overheid: algemene werken --- Personeelsmanagement: openbaar ambt: Nederland --- Overheidsmanagement: financieel beheer.
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Administrative law --- Financial management --- European Union --- Europese Unie --- Finances publiques --- Openbare financiën --- Union européenne --- #SBIB:IO --- #SBIB:35H220 --- #SBIB:35H1355 --- #A9806A --- 352 --- 352 : 336.121 --- P4 --- Financieel management bij de overheid: algemene werken --- Organisatie en beleid: lokale besturen: Europa: algemeen --- gemeenten - gemeenteraden - plaatselijk bestuur --- gemeentebegroting --- Europa --- Local finance --- European Union countries
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Accounting --- Auditing --- Comptabilité --- Vérification comptable --- Law and legislation --- Droit --- 098 Bedrijfskunde --- 657 --- #SBIB:35H220 --- VZW's --- accounting standards --- accounting --- audit --- boekhouding --- budgettering --- financieel management --- financiële analyse --- international accounting --- kostprijscalculaties --- non-profitsector --- Accountancy --- Financieel management bij de overheid: algemene werken --- Overheidsmanagement --- Overheidsmanagement: financieel beheer --- Accountancy. --- Overheidsmanagement. --- Overheidsmanagement: financieel beheer. --- 657 Accountancy --- Comptabilité --- Vérification comptable --- Finance [Public ] --- Belgium --- Nonprofit organizations
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This collection of experiences of fiscal decentralisation across a wide range of OECD-Member and non-member economies reveals lessons which are equally of relevance to both groups of countries. A major finding is that fiscal decentralisation is often confused in the latter group of countries with the removal of central-government control over subnational finances. This is a mistake; it may lead to fiscal irresponsibility on the part of local authorities, deteriorating fiscal positions at both levels, and high costs due to duplication of fiscal institutions. The book also finds that insufficient attention has been given to local revenue generation, as opposed to intergovernmental transfers.The issue of fiscal decentralisation in emerging economies is particularly important, because it arises, in part, from a desire to enhance democracy and local accountability. However, the devolution of responsibilities must take place in an atmosphere of transparency, where the local expertise exists to manage budgeting. Serious consideration must be given to revenue sourcing and effective expenditure control. Finally, local spending must match available revenues without becoming an additional strain on central government resources.
Macroeconomics --- Taxes --- Developing countries --- Decentralization in government --- Fiscal policy --- Intergovernmental fiscal relations --- #SBIB:327.4H61 --- #SBIB:35H220 --- #SBIB:35H6080 --- Federal-state fiscal relations --- Fiscal relations, Intergovernmental --- State-local fiscal relations --- Tax policy --- Taxation --- Derde wereld: economische ontwikkeling --- Financieel management bij de overheid: algemene werken --- Bestuur en beleid: nationale en regionale studies: Ontwikkelingslanden --- Government policy --- Federal government --- Finance, Public --- Local finance --- Economic policy --- Law and legislation --- Development --- Public Finance --- Political Science --- Law, Politics & Government
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vennootschapsboekhouden --- Audit --- Company law. Associations --- consolidatie --- Didactics of economy --- Higher education --- 657.1 --- #SBIB:35H220 --- 150 Economisch recht en handelsrecht --- 461 Bedrijfsleven --- boekhouding --- geconsolideerde jaarrekening --- 347.7 --- 657 --- 657.6 --- 657.37 --- boekhouden (accountancy) --- financiële analyse --- jaarrekening --- Consolidatie (geconsolideerde jaarrekening) --- boekhouding, controle --- jaarrekeningen, geconsolideerd --- recht, vennootschappen --- waardebepaling ondernemingen --- Bookkeeping methods, systems, techniques --- Financieel management bij de overheid: algemene werken --- Vennootschapsrecht. Verenigingsrecht --- Bedrijfsboekhouding --- jaarlijkse afsluiting van de rekeningen --- 657.1 Bookkeeping methods, systems, techniques --- Consolidatie (jaarrekeningen) --- Boekhouden
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Public administration --- 352.073.5 <493> --- #SBIB:35H1359 --- #SBIB:35H220 --- #C9201 --- 336.121 --- 352.01 --- Beheer van gemeentegoederen, van de goederen van lokale overheid. Gemeentelijke financiën. Gemeentebelasting. Gemeentelijke inkomsten. Inkomsten van de lokale overheid--België --- Organisatie en beleid: lokale besturen: België --- Financieel management bij de overheid: algemene werken --- begrotingen --- gemeentelijke planning - gemeentebeleid --- Overheidsbeleid --- Overheidsbeleid. --- 352.073.5 <493> Beheer van gemeentegoederen, van de goederen van lokale overheid. Gemeentelijke financiën. Gemeentebelasting. Gemeentelijke inkomsten. Inkomsten van de lokale overheid--België
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Depuis quelques années, les pouvoirs publics ne peuvent plus nier l'importance des International Public Sector Accounting Standards (IPSAS). Outre l'implémentation – avec un succès inégal – d'un large éventail de nouveaux instruments de management, la comptabilité d'exercice (accrual accounting) a été introduite dans le secteur public comme une manière améliorée de reporting financier. Cela ne veut pas dire pour autant que les pays impliqués actent déjà conformément aux IPSAS. En effet, la mise en oeuvre des normes s'avère plus difficile que prévu. Il se fait qu'en pratique, il n'est pas exclu que des pierres d'achoppement, tant pratiques que conceptuelles apparaissent lors de la période transitoire. Cela explique pourquoi une publication telle que "The Ernst & Young Guide to Applying IPSAS" est bien accueillie, car indispensable. Les IPSAS y sont largement expliqués et "traduits", le cas échéant, en termes des pays concernés.
Audit --- Belgium --- Finance, Public --- Auditing --- Finances publiques --- Vérification comptable --- Accounting --- Standards --- Comptabilité --- Normes --- 657 --- Finances publiques Overheidsfinanciën --- Comptabilité Boekhouding --- Normes Normen --- #SBIB:35H220 --- AA / International- internationaal --- 657.1 --- 657.4 --- Accountancy in de publieke sector (gemeentelijke boekhouding) --- IAS (IPSAS) --- accounting standards --- non-profitsector --- Accountancy --- Financieel management bij de overheid: algemene werken --- Methoden en stelsels van boekhouding. --- 657 Accountancy --- Vérification comptable --- Comptabilité --- Accounting firms --- Handbooks, manuals, etc. --- Standards. --- Methoden en stelsels van boekhouding --- Finance, Public - Accounting - Standards --- Droit comptable --- Normes comptables
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Governments are the major issuers of debt instruments in the global financial market. This 2005 edition provides quantitative information on central government debt broken down by instrument and duration for the 30 OECD member countries for the period 1994 to 2003. Cross-country summary tables provide data in US dollars and more detailed country tables provide data in national currency values. . Statistics are presented according to a comprehensive standard framework to allow cross-country comparison. Country notes provide information on debt issuance in each country as well as on the insti
#SBIB:35H220 --- #SBIB:311.21 G --- #SBIB:024.IO --- dette publique statistiques --- gestion de la dette --- ocde --- AA / International- internationaal --- 307.353 --- 336.301 --- Financieel management bij de overheid: algemene werken --- Statistische gegevens --- openbare schuld statistieken --- schuldbeheer --- oeso --- Statistieken van het overheidskrediet en de overheidschuld --- Toestand, structuur, rentelast en evolutie van de rijksschuld --- Debts, Public --- Debts, Government --- Government debts --- National debts --- Public debt --- Public debts --- Sovereign debt --- Debt --- Bonds --- Deficit financing
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