Accrual Budgeting and Fiscal Policy /
Can an accrual budgeting system-a system in which budgetary spending authorizations to line ministries are formulated in accrual terms-serve the needs of good fiscal policy? If so, how must such a system be designed? What are the practical challenges which may arise in implementing sound fiscal poli...
| Main Author: | |
|---|---|
| Format: | Journal |
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
2009.
|
| Series: | IMF Working Papers; Working Paper ;
No. 2009/084 |
| Online Access: | Full text available on IMF |