Germany: Report on Observance of Standards and Codes-Fiscal Transparency

International Monetary Fund

No 2003/286, IMF Staff Country Reports from International Monetary Fund

Abstract: This report provides an assessment of fiscal transparency in Germany. The assessment has two parts. The first is a description of practices, prepared by the IMF staff on the basis of discussions with the authorities, their comprehensive responses to the fiscal transparency questionnaire, and other available information. The second part is an IMF staff commentary on fiscal transparency in Germany. This assessment focuses on the information that the federal government and its agencies provide about the general government.

Keywords: ISCR; CR; federal budget; equity holding; government policy; final accounts; audit office; Finance plan; general government; budget year; accounting system; balance sheet; government guarantee; Budget planning and preparation; Auditing; Global (search for similar items in EconPapers)
Pages: 42
Date: 2003-09-08
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