Publication: Government Financial Reporting in Times of the COVID-19 Pandemic
dc.contributor.author | World Bank | |
dc.date.accessioned | 2020-11-18T15:38:04Z | |
dc.date.available | 2020-11-18T15:38:04Z | |
dc.date.issued | 2020-10-31 | |
dc.description.abstract | The economic shock of the coronavirus outbreak has an unprecedented impact on public finances. Governments are implementing massive fiscal packages including both budgetary and nonbudgetary measures to fight the pandemic while receipts are sharply down. Communicating the financial consequences of Coronavirus (COVID-19) to all stakeholders in a timely manner is important to create enduring broad support. Audited financial statements play a key role in building citizen trust in government. This policy note provides reflections on how governments could make use of existing systems of financial reporting during the pandemic as well as opportunities for improved financial reporting systems for the post-crisis environment. It also seeks to share insights into the impact of the pandemic on government financial performance, position, and cash flows. | en |
dc.identifier | http://documents.worldbank.org/curated/en/869021604917113763/Government-Financial-Reporting-in-Times-of-the-COVID-19-Pandemic | |
dc.identifier.doi | 10.1596/34792 | |
dc.identifier.uri | https://hdl.handle.net/10986/34792 | |
dc.language | English | |
dc.publisher | World Bank, Washington, DC | |
dc.rights | CC BY 3.0 IGO | |
dc.rights.holder | World Bank | |
dc.rights.uri | http://creativecommons.org/licenses/by/3.0/igo | |
dc.subject | FINANCIAL MANAGEMENT INFORMATION SYSTEM | |
dc.subject | INTERNATIONAL ACCOUNTING STANDARD | |
dc.subject | PUBLIC FINANCIAL MANAGEMENT | |
dc.subject | ACCOUNTABILITY | |
dc.subject | INTERNATIONAL FINANCIAL REPORTING STANDARDS | |
dc.subject | FISCAL SUSTAINABILITY | |
dc.subject | PUBLIC EXPENDITURE | |
dc.subject | PUBLIC AND PUBLICLY GUARANTEED DEBT | |
dc.subject | PUBLIC DEBT | |
dc.subject | TAX REVENUE | |
dc.subject | CORONAVIRUS | |
dc.subject | COVID-19 | |
dc.subject | PANDEMIC RESPONSE | |
dc.subject | GOVERNANCE | |
dc.subject | GOVERNMENT FINANCIAL STATEMENTS | |
dc.subject | PANDEMIC IMPACT | |
dc.subject | PENSION LIABILITY | |
dc.subject | PUBLIC INVESTMENT MANAGEMENT | |
dc.title | Government Financial Reporting in Times of the COVID-19 Pandemic | en |
dc.type | Report | en |
dc.type | Rapport | fr |
dc.type | Informe | es |
dspace.entity.type | Publication | |
okr.crossref.title | Government Financial Reporting in Times of the COVID-19 Pandemic | |
okr.date.disclosure | 2020-11-09 | |
okr.doctype | Economic & Sector Work | |
okr.doctype | Economic & Sector Work::Other Financial Accountability Study | |
okr.docurl | http://documents.worldbank.org/curated/en/869021604917113763/Government-Financial-Reporting-in-Times-of-the-COVID-19-Pandemic | |
okr.guid | 869021604917113763 | |
okr.identifier.doi | 10.1596/34792 | |
okr.identifier.externaldocumentum | 090224b087fd9854_2_0 | |
okr.identifier.internaldocumentum | 32563887 | |
okr.identifier.report | 154283 | |
okr.imported | true | en |
okr.language.supported | en | |
okr.pdfurl | http://documents.worldbank.org/curated/en/869021604917113763/pdf/Government-Financial-Reporting-in-Times-of-the-COVID-19-Pandemic.pdf | en |
okr.region.country | Canada | |
okr.region.country | India | |
okr.region.country | New Zealand | |
okr.region.country | South Africa | |
okr.region.country | United Kingdom | |
okr.topic | Public Sector Development::Public Financial Management | |
okr.topic | Public Sector Development::Public Investment Management | |
okr.topic | Public Sector Development::Public Sector Expenditure Policy | |
okr.topic | Public Sector Development::Public Sector Economics | |
okr.unit | EFI-ECA-GOV-FM & PS-1 (EECG1) |