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150128 ||| eng |
| 020 |
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|a 9781463932480
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| 245 |
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|a Iceland
|b Technical Assistance Report on a New Organic Budget Law
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 2012
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| 300 |
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|a 84 pages
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| 651 |
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4 |
|a Iceland
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| 653 |
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|a Public Administration
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| 653 |
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|a Financial administration & public finance law
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| 653 |
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|a Budget Systems
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| 653 |
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|a Public finance & taxation
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| 653 |
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|a Finance, Public; Law and legislation
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| 653 |
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|a Financial statements
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| 653 |
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|a Fiscal law
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| 653 |
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|a Fiscal Policy
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| 653 |
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|a Budget planning and preparation
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| 653 |
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|a Fiscal policy
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| 653 |
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|a Budgeting
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| 653 |
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|a National Government Expenditures and Related Policies: General
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| 653 |
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|a Expenditure
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| 653 |
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|a Accounting
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| 653 |
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|a Finance, Public; Accounting
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| 653 |
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|a Public Sector Accounting and Audits
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| 653 |
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|a Expenditures, Public
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| 653 |
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|a Budget
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| 653 |
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|a Macroeconomics
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| 653 |
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|a Public financial management (PFM)
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| 653 |
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|a Financial reporting, financial statements
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| 653 |
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|a Budgeting & financial management
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| 653 |
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|a National Budget
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| 653 |
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|a Public Finance
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| 710 |
2 |
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|a International Monetary Fund
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| 041 |
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7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b IMF
|a International Monetary Fund
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| 490 |
0 |
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|a IMF Staff Country Reports
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| 028 |
5 |
0 |
|a 10.5089/9781463932480.002
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| 856 |
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|u https://elibrary.imf.org/view/journals/002/2012/004/002.2012.issue-004-en.xml?cid=25529-com-dsp-marc
|x Verlag
|3 Volltext
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| 082 |
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|a 330
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| 520 |
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|a This technical assistance report on Iceland focuses on a new organic budget law (OBL). In designing a new OBL, it is important to preserve good features of Iceland’s current legal framework for budgeting. At the same time, any new OBL should address the key weaknesses in the Financial Reporting Act 1997 that prevent it from providing a credible, integrated framework for budgeting. The institutional coverage of the OBL should be expanded to encompass the whole public sector and incorporate an integrated timetable for the entire budget process
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