Can subnational accounting give an early warning of fiscal risks?:
The early detection of state and local fiscal problems can help in resolving them quickly before they turn into crises. Early detection should be easier if subnational governments prepare high-quality accounts. A survey and case studies were therefore undertaken to investigate the nature of subnatio...
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| Beteilige Person: | |
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| Weitere beteiligte Personen: | |
| Format: | Elektronisch Buchkapitel |
| Sprache: | Englisch |
| Veröffentlicht: |
Paris
OECD Publishing
2020
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| Schlagwörter: | |
| Links: | https://doi.org/10.1787/be73a937-en https://doi.org/10.1787/be73a937-en https://doi.org/10.1787/be73a937-en https://doi.org/10.1787/be73a937-en https://doi.org/10.1787/be73a937-en https://doi.org/10.1787/be73a937-en https://doi.org/10.1787/be73a937-en https://doi.org/10.1787/be73a937-en https://doi.org/10.1787/be73a937-en https://doi.org/10.1787/be73a937-en https://doi.org/10.1787/be73a937-en https://doi.org/10.1787/be73a937-en https://doi.org/10.1787/be73a937-en https://doi.org/10.1787/be73a937-en https://doi.org/10.1787/be73a937-en https://doi.org/10.1787/be73a937-en https://doi.org/10.1787/be73a937-en |
| Zusammenfassung: | The early detection of state and local fiscal problems can help in resolving them quickly before they turn into crises. Early detection should be easier if subnational governments prepare high-quality accounts. A survey and case studies were therefore undertaken to investigate the nature of subnational accounting in OECD and key partner countries, as well as the use of subnational accounts by national governments that monitor subnational finances. The results show that in many countries subnational accounting has characteristics that should help in the early detection of fiscal problems, including the use of accrual accounts prepared according to largely harmonised standards. Many national governments use a wide range of indicators from the accounts to monitor the financial health of subnational governments. However, there is room for progress including in the monitoring of non-financial assets and reporting of currently off-balance sheet liabilities |
| Umfang: | 1 Online-Ressource (40 Seiten) 21 x 28cm |
| DOI: | 10.1787/be73a937-en |
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| 520 | |a The early detection of state and local fiscal problems can help in resolving them quickly before they turn into crises. Early detection should be easier if subnational governments prepare high-quality accounts. A survey and case studies were therefore undertaken to investigate the nature of subnational accounting in OECD and key partner countries, as well as the use of subnational accounts by national governments that monitor subnational finances. The results show that in many countries subnational accounting has characteristics that should help in the early detection of fiscal problems, including the use of accrual accounts prepared according to largely harmonised standards. Many national governments use a wide range of indicators from the accounts to monitor the financial health of subnational governments. However, there is room for progress including in the monitoring of non-financial assets and reporting of currently off-balance sheet liabilities | ||
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Datensatz im Suchindex
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| spelling | Irwin, Tim Verfasser aut Can subnational accounting give an early warning of fiscal risks? Tim Irwin and Delphine Moretti Paris OECD Publishing 2020 1 Online-Ressource (40 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier The early detection of state and local fiscal problems can help in resolving them quickly before they turn into crises. Early detection should be easier if subnational governments prepare high-quality accounts. A survey and case studies were therefore undertaken to investigate the nature of subnational accounting in OECD and key partner countries, as well as the use of subnational accounts by national governments that monitor subnational finances. The results show that in many countries subnational accounting has characteristics that should help in the early detection of fiscal problems, including the use of accrual accounts prepared according to largely harmonised standards. Many national governments use a wide range of indicators from the accounts to monitor the financial health of subnational governments. However, there is room for progress including in the monitoring of non-financial assets and reporting of currently off-balance sheet liabilities Finance and Investment Governance Economics Slovak Republic United States Moretti, Delphine ctb https://doi.org/10.1787/be73a937-en Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Irwin, Tim Can subnational accounting give an early warning of fiscal risks? Finance and Investment Governance Economics Slovak Republic United States |
| title | Can subnational accounting give an early warning of fiscal risks? |
| title_auth | Can subnational accounting give an early warning of fiscal risks? |
| title_exact_search | Can subnational accounting give an early warning of fiscal risks? |
| title_full | Can subnational accounting give an early warning of fiscal risks? Tim Irwin and Delphine Moretti |
| title_fullStr | Can subnational accounting give an early warning of fiscal risks? Tim Irwin and Delphine Moretti |
| title_full_unstemmed | Can subnational accounting give an early warning of fiscal risks? Tim Irwin and Delphine Moretti |
| title_short | Can subnational accounting give an early warning of fiscal risks? |
| title_sort | can subnational accounting give an early warning of fiscal risks |
| topic | Finance and Investment Governance Economics Slovak Republic United States |
| topic_facet | Finance and Investment Governance Economics Slovak Republic United States |
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