01639cas a2200241 a 4500 AALejournalIMF001800 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451805918 1934-7685 BD-DhAAL BD-DhAAL International Monetary Fund. Brazil : Report on Observance of Standards and Codes (ROSC)-Fiscal Transparency Module. Washington, D.C. : International Monetary Fund, 2001. 1 online resource (35 pages) IMF Staff Country Reports <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This report provides an assessment of fiscal transparency practices in Brazil. The authorities have completed the fiscal transparency questionnaire prepared by the IMF staff. The assessment has two parts that are discussed in this study. In the first part, descriptions of practice, prepared by the IMF staff on the basis of the questionnaire response and additional information provided by the authorities are discussed. In the second part, an IMF staff commentary on fiscal transparency in Brazil is presented. Brazil uses very comprehensive fiscal definitions. Mode of access: Internet IMF Staff Country Reports; Country Report ; No. 2001/217 Full text available on IMF http://elibrary.imf.org/view/journals/002/2001/217/002.2001.issue-217-en.xml IMF e-Library