01748cas a2200241 a 4500 AALejournalIMF017613 230101c9999 xx r poo 0 0eng d 5.00 USD 9781475597448 1934-7685 BD-DhAAL BD-DhAAL International Monetary Fund. Fiscal Affairs Dept. Brazil : Fiscal Transparency Evaluation. Washington, D.C. : International Monetary Fund, 2017. 1 online resource (92 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 fiscal transparency practices in Brazil in relation to the requirements of the IMF Fiscal Transparency Code. Brazil's practices meet many of the principles of the code at good or advanced levels. Fiscal statistics encompass the general government sector and recognize most of its assets and liabilities. Fiscal reports are published frequently and in a timely manner, and annual financial statements are audited by the Federal Court of Accounts. The transparency of fiscal forecasting and budgeting benefits in some areas from good or advanced practices. The institutional scope of budget documentation is comprehensive, and the key sequences of the budget process are timely. Mode of access: Internet IMF Staff Country Reports; Country Report ; No. 2017/104 Full text available on IMF http://elibrary.imf.org/view/journals/002/2017/104/002.2017.issue-104-en.xml IMF e-Library