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   <subfield code="z">9781498334525</subfield>
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   <subfield code="a">International Monetary Fund.</subfield>
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   <subfield code="a">Fiscal Risks : </subfield>
   <subfield code="b">Sources, Disclosure, and Management.</subfield>
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   <subfield code="a">Washington, D.C. :</subfield>
   <subfield code="b">International Monetary Fund,</subfield>
   <subfield code="c">2008.</subfield>
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   <subfield code="a">Policy Papers</subfield>
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   <subfield code="a">&lt;strong&gt;Off-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
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   <subfield code="a">&lt;strong&gt;On-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
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   <subfield code="a">Electronic access restricted to authorized BRAC University faculty, staff and students</subfield>
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   <subfield code="a">A number of member countries have expressed interest in advice regarding disclosure and management of fiscal risks (defined as the possibility of deviations of fiscal outcomes from what was expected at the time of the budget or other forecast). This paper analyzes the main sources of fiscal risks and-building on an overview of existing practices in a wide range of countries-provides practical suggestions in this area, including a possible Statement of Fiscal Risks and a set of Guidelines for Fiscal Risk Disclosure and Management.</subfield>
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   <subfield code="a">Policy Papers; Policy Paper ;</subfield>
   <subfield code="v">No. 2008/028</subfield>
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