01742cas a2200241 a 4500 AALejournalIMF002234 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451818994 1934-7685 BD-DhAAL BD-DhAAL International Monetary Fund. Islamic Republic of Iran : Report on the Observance of Standards and Codes-Fiscal Transparency Module. Washington, D.C. : International Monetary Fund, 2002. 1 online resource (23 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 assesses the Observance of Standards and Codes on Fiscal Transparency for the Islamic Republic of Iran. Since the enactment of the five-year Development Plan covering 2000-04, the authorities have taken a number of steps to enhance fiscal transparency, especially with respect to the budget process. Important recent actions include eliminating implicit exchange rate subsidies, budgetizing other implicit subsidies including those associated with price controls, and adopting contemporary budget classification standards. The audit framework for the public sector has a robust legal framework and follows international auditing standards. Mode of access: Internet IMF Staff Country Reports; Country Report ; No. 2002/267 Full text available on IMF http://elibrary.imf.org/view/journals/002/2002/267/002.2002.issue-267-en.xml IMF e-Library