Publication: A Sum of Parts: Sovereign Debt Measurement and Reporting
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2022
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2022-11-11
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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 that can either foster or deter debt transparency.
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“Brumby, Jim; Sirois, Bonnie Ann; Serrano Machorro, Juan Carlos; Mason, Paul. 2022. A Sum of Parts: Sovereign Debt Measurement and Reporting. © World Bank Group. http://hdl.handle.net/10986/38301 License: CC BY 3.0 IGO.”
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