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

    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...

    Type de document: Rapport Numéro du rapport: 173276 Date du document: 30 juin 2022 Mode de publication: Disclosed Auteur: Brumby, Jim,Sirois,Bonnie Ann,Serrano Machorro,Juan Carlos,Mason, Paul

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

    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...

    Type de document: Document de travail Numéro du rapport: 168599 Date du document: 4 mai 2022 Mode de publication: Disclosed Auteur: Serrano Machorro,Juan Carlos,Silveira Do Nascimento,Leonardo

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

    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...

    Type de document: Document de travail Numéro du rapport: 168599 Date du document: 4 mai 2022 Mode de publication: Disclosed Auteur: Serrano Machorro,Juan Carlos,Silveira Do Nascimento,Leonardo

  • Ecuador Public Finance Review : Phase Two (anglais)

    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...

    Type de document: Examen des dépenses publiques Numéro du rapport: 141298 Date du document: 1 juin 2019 Mode de publication: Disclosed Auteur: 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