<?xml version="1.0" encoding="UTF-8"?>
<collection xmlns="http://www.loc.gov/MARC21/slim">
 <record>
  <leader>01990cas a2200253 a 4500</leader>
  <controlfield tag="001">AALejournalIMF002572</controlfield>
  <controlfield tag="008">230101c9999    xx  r poo     0    0eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
   <subfield code="c">5.00 USD</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
   <subfield code="z">9781451857955</subfield>
  </datafield>
  <datafield tag="022" ind1=" " ind2=" ">
   <subfield code="a">1018-5941</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
   <subfield code="a">BD-DhAAL</subfield>
   <subfield code="c">BD-DhAAL</subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2=" ">
   <subfield code="a">Allan, William.</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2="0">
   <subfield code="a">Fiscal Transparency in EU Accession Countries : </subfield>
   <subfield code="b">Progress and Future Challenges /</subfield>
   <subfield code="c">William Allan, Taryn Parry.</subfield>
  </datafield>
  <datafield tag="264" ind1=" " ind2="1">
   <subfield code="a">Washington, D.C. :</subfield>
   <subfield code="b">International Monetary Fund,</subfield>
   <subfield code="c">2003.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
   <subfield code="a">1 online resource (27 pages)</subfield>
  </datafield>
  <datafield tag="490" ind1="1" ind2=" ">
   <subfield code="a">IMF Working Papers</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
   <subfield code="a">&lt;strong&gt;Off-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
   <subfield code="a">&lt;strong&gt;On-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
  </datafield>
  <datafield tag="506" ind1=" " ind2=" ">
   <subfield code="a">Electronic access restricted to authorized BRAC University faculty, staff and students</subfield>
  </datafield>
  <datafield tag="520" ind1="3" ind2=" ">
   <subfield code="a">This paper discusses the findings of fiscal transparency reports on standards and codes (ROSCs) for most EU accession candidate countries. Emphasis is given to the need to establish effective and accountable medium-term budget frameworks to establish policy credibility and anchor adjustment programs to meet EU fiscal goals. Adoption of budgeting and accounting standards consistent with the IMF Government Finance Statistics Manual 2001 framework will also help link budget decisions to EU standards of fiscal reporting. More consistent and comprehensive coverage of off-budget activities is needed for assessing fiscal risk and sustainability. Finally, local government issues need to be addressed by many of these countries since EU fiscal goals are set with reference to general government. Progress in all of these areas can be monitored by keeping fiscal ROSC assessments up to date.</subfield>
  </datafield>
  <datafield tag="538" ind1=" " ind2=" ">
   <subfield code="a">Mode of access: Internet</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
   <subfield code="a">Parry, Taryn.</subfield>
  </datafield>
  <datafield tag="830" ind1=" " ind2="0">
   <subfield code="a">IMF Working Papers; Working Paper ;</subfield>
   <subfield code="v">No. 2003/163</subfield>
  </datafield>
  <datafield tag="856" ind1="4" ind2="0">
   <subfield code="z">Full text available on IMF</subfield>
   <subfield code="u">http://elibrary.imf.org/view/journals/001/2003/163/001.2003.issue-163-en.xml</subfield>
   <subfield code="z">IMF e-Library</subfield>
  </datafield>
 </record>
</collection>
