Information on "Accountancy"
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January 2012
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Jan 2012
Pension Liabilities
Author: David Rosnick, Dean Baker
Publisher: Center for Economic and Policy Research (CEPR)
The focus of this paper is on an appropriate accounting rule for pension funds to use in assessing their funding situation. More on «Pension Liabilities»
January 2011
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2011
Trust Meltdown II
Author: Frank Brettschneider, Christian Dreyer, Anikar M. Haseloff, Jake Leon, Michael P. Krzus, Oliver C. Oehri, Maciej Piechocki, Kurt Ramin, Cornelis Reiman, Olivier Servais, Henry Schäfer, Matthias Vollbracht, Robert Zoellick
Publisher: Media Tenor
This report argues that although the financial system partially recovered in 2010, there has been no recovery from a media-reputational standpoint. More on «Trust Meltdown II»
October 2010
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21 Oct 2010
Foreign Corrupt Practices Act (FCPA)
Author: Michael V Seitzinger
Publisher: Congressional Research Service (CRS)
The Foreign Corrupt Practices Act of 1977 (FCPA) was intended to prevent corporate bribery of foreign officials. More on «Foreign Corrupt Practices Act (FCPA) »
January 2010
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28 Jan 2010
Too Interconnected to Fail = Too Big to Fail
Author: Daniel Gros
Publisher: Centre for European Policy Studies (CEPS)
Did allowing financial institutions to become 'too big' play a role in the financial crisis? This CEPS Commentary argues that being 'too interconnected' is also a factor, and that US accounting standards should recognise gross derivatives exposure on... More on «Too Interconnected to Fail = Too Big to Fail»
December 2009
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Dec 2009
Accounting Aspects of Ocean Iron Fertilization
Author: Wilfried Rickels, Katrin Rehdanz, Andreas Oschlies
Publisher: Kiel Institute for the World Economy
This publication concerns the use of Ocean Iron Fertilization (OIF) in the context of carbon trading to limit climate change. More on «Accounting Aspects of Ocean Iron Fertilization»
February 2009
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13 Feb 2009
Transparency on Banks' Balance Sheets?
Author: Daniel Gros
Publisher: Centre for European Policy Studies (CEPS)
Regulators seem to be torn between the need for transparent fair-value accounting and the perceived need to minimize the losses that banks report on their balance sheets. More on «Transparency on Banks' Balance Sheets?»
November 2007
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Nov 2007
Reforming Public Financial Management When the Politics Aren't Right
Author: Edward Hedger, Zainab Kizilbash Agha
Publisher: Overseas Development Institute (ODI)
Following more than a decade of intensive activity, the debate on public financial management (PFM) reform in developing and transition countries seems settled. More on «Reforming Public Financial Management When the Politics Aren't Right»
July 2007
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Jul 2007
Budget Support to Ghana: A Risk Worth Taking?
Author: Tony Killick, Andrew Lawson
Publisher: Overseas Development Institute (ODI)
This paper explores the implications of providing development assistance by means of general budget support, introducing a case study on budget support for the Ghanaian government. More on «Budget Support to Ghana: A Risk Worth Taking?»
June 2007
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26 Jun 2007
Value Drivers Without a Platform
Publisher: Media Tenor
This article argues that 70 percent of a company's "actual" value does not appear on the balance sheet and discusses approaches to measure the added monetary value of public relations. More on «Value Drivers Without a Platform»
March 2007
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Mar 2007
Budget Monitoring And Policy Influence
Author: Paolo de Renzio, Warren Krafchik
Publisher: Overseas Development Institute (ODI)
This paper states that given the inherently technical nature of budget processes and their political function, they have often been characterized by a lack of transparency and scarce participation by external actors. More on «Budget Monitoring And Policy Influence»
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