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Accounting for government guarantees perspectives on fiscal transparency from four modes of accounting

Accounting for government guarantees perspectives on fiscal transparency from four modes of accounting

 Heald, David.
 2018.
 p. 782-804. English
Government financial reporting.Báo cáo tài chính.Fiscal transparency.Thống kê.Guarantees.Statistical accounting.
Tác giả CN Heald, David.
Nhan đề Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting / David Heald, Ron Hodges.
Thông tin xuất bản 2018.
Mô tả vật lý p. 782-804.
Tóm tắt Government guarantees are increasingly important as a policy instrument in public infrastructure investment and to assist the banking and financial sectors following the global financial crisis. This paper analyses how different modes of accounting characterize such guarantees in the contexts of public sector financial reporting, statistical accounting, budgeting and long-term fiscal projections. Guarantees are difficult to specify for accounting treatment and consistent conceptualization of liabilities. These difficulties make it attractive for governments to treat obligations as off-budget and off-balance sheet contingent liabilities, rather than recognize them in financial statements and statistical accounts. Miller and Power’s territorializing, mediating, adjudicating and subjectivizing roles of accounting are utilized to analyse the reporting of UK government guarantees. Provisioning for guarantees is complex in financial reporting statements and often absent in national accounts, a deficiency which Eurostat has attempted to address by devising the concept of standardized guarantees and by securing more disclosure of contingent liabilities. There is potential for future research especially where there is greater mediation between the four modes of government accounting.
Thuật ngữ chủ đề Government financial reporting.
Từ khóa tự do Báo cáo tài chính.
Từ khóa tự do Fiscal transparency.
Từ khóa tự do Thống kê.
Từ khóa tự do Guarantees.
Từ khóa tự do Statistical accounting.
Nguồn trích Accounting and Business Research - Volume 48, 2018 - Issue 7
MARC
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520[ ] |a Government guarantees are increasingly important as a policy instrument in public infrastructure investment and to assist the banking and financial sectors following the global financial crisis. This paper analyses how different modes of accounting characterize such guarantees in the contexts of public sector financial reporting, statistical accounting, budgeting and long-term fiscal projections. Guarantees are difficult to specify for accounting treatment and consistent conceptualization of liabilities. These difficulties make it attractive for governments to treat obligations as off-budget and off-balance sheet contingent liabilities, rather than recognize them in financial statements and statistical accounts. Miller and Power’s territorializing, mediating, adjudicating and subjectivizing roles of accounting are utilized to analyse the reporting of UK government guarantees. Provisioning for guarantees is complex in financial reporting statements and often absent in national accounts, a deficiency which Eurostat has attempted to address by devising the concept of standardized guarantees and by securing more disclosure of contingent liabilities. There is potential for future research especially where there is greater mediation between the four modes of government accounting.
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653[0 ] |a Statistical accounting.
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