The Whole Elephant: A Proposal for Integrating Cash, Accrual, and Sustainability-Gap Accounts
December 10, 2015
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Format: Chicago
Summary
Subject: Accounting standards, Currencies, Financial statements, Fiscal accounting and reporting, Government debt management, Money, Public financial management (PFM)
Keywords: Accounting, Accounting rule, Accounting standards, Accounts payable, Accounts receivables, Accrual accounts, Accrual deficit, Accrual-accounting camp, Budget deficit, Cash, Cash surplus, Comprehensive accounts, Currencies, Deficit, Deficit measure, Deficit rule, Deficit target, Factor income distribution, Financial statements, Fiscal accounting and reporting, Full-accrual accounting, Full-accrual deficit, Government debt management, Liabilities, Operating statement, Real asset, WP
Publication Details
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Pages:
24
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Volume:
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DOI:
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Issue:
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Series:
Working Paper No. 2015/261
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Stock No:
WPIEA2015261
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ISBN:
9781513597492
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ISSN:
1018-5941