Valuing company's fixed assets is one of the important tasks that top management needs to
do in order to be able to make valid management decisions. This paper used data obtained …

In this paper, we present the most comprehensive estimates of China's government balance
sheet to date. Based on these estimates, we show how major shifts in fiscal policy over the …

This paper compiles the Intertemporal Public Sector Balance Sheets for all G7 countries and
examines their relationship with government borrowing costs. In 2018, all G7 countries have …

IMPACT For policy-makers, statisticians, public accountants, social security actuaries, public
finance economists and other stakeholders, the regulation introduced by the EU regarding …

The objective of this chapter is to compare the measurement bases of income and
expenditures found in International Public Sector Accounting Standards (IPSAS) used in …

An intertemporal public sector balance sheet is the most comprehensive way to evaluate
long-term fiscal sustainability. But data constraints imply that it is still seldomly used. In this …

The aim of this paper is to advocate for a shift in the management of pension liabilities within
social security schemes. The proposed change is from an'out of sight, out of mind'approach …

The aim is to determine whether it is possible to achieve a permanent surplus of the social
security funds subsector balance to improve the balance of the general government sector …

Celem badania jest ustalenie, czy możliwe jest uzyskanie trwałej nadwyżki salda sektora
funduszy zabezpieczenia społecznego dla poprawy salda sektora finansów publicznych …