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Avoiding the downfall of windfalls

Article Abstract:

To avoid the downfall of windfalls like tobacco settlement, the one-time of the resource, its attendant risks and costs implicit in pursuing securitization arrangements must be integrated in the financial management process. Moreover, potential deterrent effects on timely and effective enforcement must be recognized and action taken to ensure effective incentives should exist for regulatory mechanisms to operate as designed.

Author: Wallace, Wanda A.
Publisher: Association of Government Accountants
Publication Name: The Journal of Government Financial Management
Subject: Government
ISSN: 1353-1385
Year: 2003
Public Finance Activities, Taxes, TOBACCO PRODUCTS, Tobacco farms, Public Administration & Finance, Public Finance-Total Govt, Public Admin & Finance-Total Govt, Taxation, Public finance, Tobacco industry, Going public (Securities), Initial public offerings, Company public offering, Tobacco, Government accounting

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Inter-country public sector comparisons and harmonization of international accounting, auditing and regulation

Article Abstract:

The international effort to align accounting and auditing standards across sectors of the economy and different levels of government is discussed. The uncertainty in the achievement of international harmonization in the future is explained.

Author: Wallace, Wanda A.
Publisher: Association of Government Accountants
Publication Name: The Journal of Government Financial Management
Subject: Government
ISSN: 1353-1385
Year: 2004
Product standards, safety, & recalls, Accounting Methods, Capital funds & cash flow, Standards, Evaluation, International aspects, Accounting and auditing, Accounting, Public sector, Accounting law

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Subjects list: United States, Management, Company business management
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