| 000 | 01374nab a2200277 c 4500 | ||
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| 999 |
_c143515 _d143515 |
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| 003 | ES-MaIEF | ||
| 005 | 20210203185348.0 | ||
| 007 | ta | ||
| 008 | 210203t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_957829 _aIrwin, Timothy C. |
|
| 245 | 0 |
_aAccrual accounting and the Government's intertemporal budget constraint _c Timothy C. Irwin |
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| 260 | _c2020 | ||
| 500 | _aResumen. | ||
| 500 | _aApéndice. | ||
| 504 | _aBibliografía. | ||
| 520 | _aIn its standard form, the intertemporal budget constraint requires the present value of a government's future primary cash surpluses to be at least equal to the value of its outstanding debt. In an effort to help link accrual accounting to fiscal analysis, this paper shows how the constraint can also be expressed in terms of the surpluses and balance sheets of the accrual‐based accounts and fiscal statistics that are increasingly supplementing and sometimes replacing traditional cash‐only accounting. | ||
| 650 | 4 |
_948131 _aPRESUPUESTOS |
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| 650 | 4 |
_948220 _aREDUCCION |
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| 650 | 4 |
_944798 _aGESTION |
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| 650 | 4 |
_940817 _aCONTABILIDAD PUBLICA |
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| 650 | 4 |
_940757 _aCONTABILIDAD NACIONAL |
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| 650 | 4 |
_aESTADOS UNIDOS _942888 |
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| 773 | 0 |
_9164142 _oOP 1716/2020/4 _tPublic Budgeting and Finance _w(IEF)90019 _x 0275-1100 _gv. 40, n. 4, Winter 2020, p. 128-141 |
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| 942 | _cART | ||