01623cas a2200241 a 4500 AALejournalIMF012155 230101c9999 xx r poo 0 0eng d 5.00 USD 9781475510577 1018-5941 BD-DhAAL BD-DhAAL Irwin, Timothy. Some Algebra of Fiscal Transparency : How Accounting Devices Work and How to Reveal Them / Timothy Irwin. Washington, D.C. : International Monetary Fund, 2012. 1 online resource (19 pages) IMF Working Papers <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 Accounting devices that artificially reduce the measured fiscal deficit can be analyzed as transactions involving unrecognized assets and liabilities. Different accounting systems recognize different sets of assets and liabilities and are thus vulnerable to different sets of devices. Some devices can be revealed by moving progressively from cash accounting to modified accrual accounting to full accrual accounting. Revealing all would require the publication of extended fiscal accounts in which all future cash flows give rise to assets or liabilities. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2012/228 Full text available on IMF http://elibrary.imf.org/view/journals/001/2012/228/001.2012.issue-228-en.xml IMF e-Library