2-March-2017
English
This roundtable offers a forum for regulators, policy-makers, experts, practitioners, scholars and international organisations to discuss issues relating to capital market reform in Asia.
24-February-2017
English
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.
23-February-2017
English
Adopted by the OECD Council on 23 February 2017, this Recommendation provides high-level policy guidance for designing a strategy for addressing the financial impacts of disasters on individuals, businesses and sub-national levels of governments, as well as the implication for public finances.
22-February-2017
English
22 February 2017, OECD, Paris: Participants to this roundtable meeting will discuss the role of development finance institutions in scaling up low-carbon and climate-resilient infrastructure and leveraging private sector capital.
15-February-2017
English
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.
15-February-2017
English
Discussions at the 2017 Global Forum will focus on policy challenges posed by the global macroeconomic environment, primary market operations, pricing and managing contingent liabilities and debt strategies for domestic markets.
3-February-2017
English
Since the financial crisis, infrastructure investment has moved up the political agenda in most countries – now also including the USA. Asia is often seen as the world’s infrastructure laboratory, with massive construction of transport and energy projects. This article discusses infrastructure investment, private finance, and institutional investors in Asia from a global perspective.
2-February-2017
English
OECD Working Papers on Sovereign Borrowing and Public Debt Management provide authoritative information on technical and policy issues in the area of public debt management (PDM) and government securities markets. Studies closely track structural issues, trends and challenges in government debt policies and markets.
2-February-2017
English
This working paper explores the role of public debt managers in contingent liability management based on the results of a background OECD survey and the information provided by seven task force countries. The results indicate that there are certain roles and responsibilities assumed by the public debt managers in this field, while the degree of involvement differs widely across countries.
1-February-2017
English
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.