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  • A Sum of Parts Sovereign Debt Measurement and Reporting (English)

    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...

    Document Type: Report Report No.: 173276 Document Date: June 30, 2022 Disclosure Status: Disclosed Author: Brumby, Jim,Sirois,Bonnie Ann,Serrano Machorro,Juan Carlos,Mason, Paul

  • Impact of COVID-19 on Financial Reporting in Latin America and the Caribbean (Spanish)

    The COVID-19 pandemic represents the largest economic shock the world economy has witnessed in decades, causing a collapse in global activity. Nevertheless, there are signs that global activities are stabilizing...

    Document Type: Working Paper Report No.: 168599 Document Date: May 4, 2022 Disclosure Status: Disclosed Author: Serrano Machorro,Juan Carlos,Silveira Do Nascimento,Leonardo

  • Impact of COVID-19 on Financial Reporting in Latin America and the Caribbean (English)

    The COVID-19 pandemic represents the largest economic shock the world economy has witnessed in decades, causing a collapse in global activity. Nevertheless, there are signs that global activities are stabilizing...

    Document Type: Working Paper Report No.: 168599 Document Date: May 4, 2022 Disclosure Status: Disclosed Author: Serrano Machorro,Juan Carlos,Silveira Do Nascimento,Leonardo

  • Ecuador Public Finance Review : Phase Two (English)

    The Ecuador public finance review (PFR) series responded to a request from the Ecuadorian Ministry of Economy and Finance (MEF) to assess the efficiency and effectiveness of public spending. The PFR series...

    Document Type: Public Expenditure Review Report No.: 141298 Document Date: June 1, 2019 Disclosure Status: Disclosed Author: Velasco,Julio,Ortega Nieto,Daniel,Oliveira,Alexandre Borges De,Brockmeyer,Anne,Angel-Urdinola,Diego,Vermeersch,Christel M. J.,Zoratto,Laura De Castro,Blanco,Fernando Heber,Barco Rondan,Daniel Francisco,Serrano Machorro,Juan Carlos,Jimenez Nieto,Ana Lucia,Vera Jibaja,Priscila Mireya,Chalela,Leandro Ezequiel,Ilabaca,Francisco Elias,Brounstein,Jakob Alexander,Gachet Otanez,Ivan Francisco