Each year, the OECD publishes a survey of the investment regulation of pension funds which describes the main quantitative investment regulations applied to pension funds in OECD and IOPS countries. The survey questionnaire covers all types of pension plans financed via pension funds.
The OECD works on advancing consumer finance protection through informed choice that includes disclosure, transparency and education; protection from fraud, abuse and errors; and, recourse and advocacy.
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This paper describes and provides guidance on policy and practice relating to financial education for MSMEs and potential entrepreneurs in Asia, with a particular focus on Indonesia.
Financial reporting is one of the foundations of good fiscal management. High-quality financial reports are essential to ensure that a government’s fiscal decisions are based on the most up-to-date and accurate understanding of its financial position. Financial reports are also the mechanism through which legislatures, auditors, and the public at large hold governments accountable for their financial performance. Over the past two decades, a growing number of governments have begun moving away from pure cash accounting toward accrual accounting to improve transparency and accountability and better inform fiscal decision making. This study reviews and compares accounting and budgeting practices at the national government level in OECD countries. It also discusses both the challenges and benefits of accruals reforms. Finally, it looks at some steps countries are taking to make better use of accrual information in the future. This is a joint publication with the International Federation of Accountants and the OECD.
This report provides updates of trends and developments associated with sovereign borrowing requirements and debt levels from the perspective of public debt managers for the OECD area and country groupings.
Disasters present a broad range of human, social, financial, economic and environmental impacts, with potentially long-lasting, multi-generational effects. The financial management of these impacts is a key challenge for individuals and governments in developed and developing countries. The OECD supports the development of strategies for the financial management of natural and man-made disaster risks.
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In 2014, the Financial Stability Board (FSB), in collaboration with the IMF and OECD, prepared a report for G20 leaders that sought to assess the cross-border consistencies and global financial stability implications of structural banking reform measures. To further examine structural banking reform measures taken since 2008, the OECD circulated a survey. This report describes the outcome of this survey.
This annual publication provides comprehensive data on the volume, origin and types of aid and other resource flows to around 150 developing countries. The data show each country's intake of official development assistance and well as other official and private funds from members of the Development Assistance Committee of the OECD, multilateral agencies and other key donors. Key development indicators are given for reference.
The Economic Outlook for Southeast Asia, China and India is a bi-annual publication on regional economic growth, development and regional integration in Emerging Asia. It focuses on the economic conditions of Association of Southeast Asian Nations (ASEAN) member countries: Brunei Darussalam, Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, the Philippines, Singapore, Thailand and Viet Nam. It also addresses relevant economic issues in China and India to fully reflect economic developments in the region. The 2017 edition of the Outlook comprises four main parts, each highlighting a particular dimension of recent economic developments in the region. The first part presents the regional economic monitor, depicting the near-term and medium-term economic outlooks, as well as macroeconomic and regional integration challenges in the region. The second part discusses the recent progress made in key aspects of regional integration. The third part presents this edition's special focus: addressing energy challenges and renewable energy development in particular. The fourth part includes structural policy country notes offering specific recommendations.
The OECD is working on improving the understanding of the problems facing annuity markets by focusing more closely on the nature of the guarantees provided by annuity products and their costs for insurance companies and consumers.