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161223 ||| eng |
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|a 9781498393355
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| 245 |
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|a Iceland
|b Technical Assistance Report - IPSAS in Iceland: Towards Enhanced Fiscal Transparency
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 2014
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| 300 |
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|a 63 pages
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| 651 |
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4 |
|a Iceland
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| 653 |
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|a Finance, Public
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| 653 |
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|a Public Administration
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| 653 |
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|a Accrual accounting
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| 653 |
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|a Budget Systems
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| 653 |
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|a Financial statements
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| 653 |
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|a Public finance accounting
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| 653 |
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|a Fiscal accounting and reporting
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| 653 |
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|a Budget planning and preparation
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| 653 |
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|a Budgeting
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| 653 |
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|a 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 Budget
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| 653 |
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|a Public financial management (PFM)
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| 653 |
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|a Accounting standards
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| 653 |
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|a Financial reporting, financial statements
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| 653 |
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|a National Budget
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| 653 |
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|a Budgeting & financial management
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| 710 |
2 |
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|a International Monetary Fund
|b Fiscal Affairs Dept
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| 041 |
0 |
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 |
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|a IMF Staff Country Reports
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| 028 |
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|a 10.5089/9781498393355.002
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| 856 |
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|u https://elibrary.imf.org/view/journals/002/2014/353/002.2014.issue-353-en.xml?cid=42542-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 discusses that the issue of maintaining alignment with budgets and budgetary reports that are expected to focus on Government Finance Statistics Manual of 2001 (GFSM 2001) indicators. Consolidated “whole-of-government” financial statements of the central government will facilitate fiscal policy informed by a broader view of public finances. Recognition and systematic accounting of physical assets are expected to enhance transparency and facilitate management and budgetary decisions. Under the current framework such assets—including roads, bridges, tunnels, land, and buildings—are treated as expenses and written off in the year in which they are acquired. Some changes in valuation of financial assets and liabilities may also be required. The cash flow statement should provide information about key revenues and expenditures. The budget should recognize depreciation as an expense but need not appropriate for depreciation at this stage. The budgeted operating statement should include depreciation as an expense to determine the operating result
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