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Probleme der Kommunalfinanzen
Authors: --- ---
ISBN: 3428106180 3428806182 3428506189 Year: 2001 Publisher: Berlin, [Germany] : Duncker & Humblot,


Book
Gemeentefinanciën
Authors: ---
ISBN: 9075367031 Year: 1995 Volume: *7 Publisher: Brussel Vereniging van Vlaamse Steden en Gemeenten


Book
Van controleur tot controller : de ontvanger/financieel beheerder in een Public Governance omgeving
Authors: ---
ISBN: 9789085848660 Year: 2008 Publisher: Brugge : Vanden Broele,


Book
De financien van de lokale besturen in de vijftien landen van de europese unie
Authors: ---
ISBN: 9080365017 Year: 1997 Publisher: Brussel Parijs Dexia


Book
Handboek accountancy in de publieke en non-profitsector : accounting, financieel management en auditing.
Authors: ---
ISBN: 9789086617029 9086617026 Year: 2007 Volume: *14 Publisher: Brugge Die Keure

Fiscal Decentralisation in Emerging Economies : Governance Issues
Authors: --- --- ---
ISBN: 9264170464 9789264172821 9789264170469 9786610029730 1280029730 9264172823 Year: 1999 Publisher: Paris : OECD Publishing,

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Abstract

 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.


Book
The Ernst & Young guide to applying IPSAS
Authors: --- --- ---
ISBN: 9086613950 9789086613953 Year: 2006 Publisher: Brussel Antwerpen Ernst & Young Die Keure

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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.

Central government debt : statistical yearbook 1994-2003 = Dette de l'administration centrale : annuaire statistique 1994-2003.
Authors: ---
ISBN: 9789264059382 9789264060975 9789264045194 9789264032637 9264023828 9264009884 9264015728 9264101748 9264097023 9264085947 9786610169498 1280169494 9264015736 9786610080533 1280080531 9264088318 9786610080540 128008054X 9264096213 9786610170067 1280170069 9264101756 9786611746896 1281746894 9264023836 9786610356614 1280356618 9264009892 Year: 2005 Publisher: Paris : OECD,

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Abstract

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

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