The publication A Sum of Parts : Sovereign Debt Measurement and Reporting explores the role of accrual basis accounting and related financial reporting frameworks as a factor in fostering debt transparency. It was developed as a background paper to inform Chapter 2 of the Debt Transparency in Developing Countries publication, which presents disclosure practices under direct and indirect reporting frameworks and provides evidence on the role of factors...
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2022/06/30
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Report
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173276
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1
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2022/06/30
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Disclosed
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A Sum of Parts Sovereign Debt Measurement and Reporting
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Citation
Brumby, Jim; Sirois,Bonnie Ann; Serrano Machorro,Juan Carlos; Mason, Paul.
A Sum of Parts Sovereign Debt Measurement and Reporting (English). Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/099747306302221748