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   <subfield code="z">9781451812473</subfield>
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   <subfield code="a">International Monetary Fund.</subfield>
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  <datafield tag="245" ind1="1" ind2="0">
   <subfield code="a">Republic of Estonia : </subfield>
   <subfield code="b">Report on Observance of Standards and Codes-Fiscal Transparency Module.</subfield>
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  <datafield tag="264" ind1=" " ind2="1">
   <subfield code="a">Washington, D.C. :</subfield>
   <subfield code="b">International Monetary Fund,</subfield>
   <subfield code="c">2001.</subfield>
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  <datafield tag="300" ind1=" " ind2=" ">
   <subfield code="a">1 online resource (22 pages)</subfield>
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   <subfield code="a">IMF Staff Country Reports</subfield>
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   <subfield code="a">&lt;strong&gt;Off-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
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  <datafield tag="500" ind1=" " ind2=" ">
   <subfield code="a">&lt;strong&gt;On-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
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   <subfield code="a">Electronic access restricted to authorized BRAC University faculty, staff and students</subfield>
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   <subfield code="a">This Report on the Observance of Standards and Codes on Fiscal Transparency provides an assessment of fiscal transparency practices in Estonia. Being a leader among countries in transition, the country has achieved most of the requirements of fiscal transparency, especially in accrual accounting and fiscal management practices, which are needed to meet the demanding European Union standards for accession. There are several areas where transparency can be improved. The IMF staff has provided suggestions to improve the quality of data and fiscal reporting.</subfield>
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   <subfield code="a">Mode of access: Internet</subfield>
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  <datafield tag="830" ind1=" " ind2="0">
   <subfield code="a">IMF Staff Country Reports; Country Report ;</subfield>
   <subfield code="v">No. 2001/099</subfield>
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   <subfield code="z">Full text available on IMF</subfield>
   <subfield code="u">http://elibrary.imf.org/view/journals/002/2001/099/002.2001.issue-099-en.xml</subfield>
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