Islamic Republic of Iran: Report on the Observance of Standards and Codes-Fiscal Transparency Module

December 10, 2002

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Format: Chicago

Islamic Republic of Iran: Report on the Observance of Standards and Codes-Fiscal Transparency Module, (USA: International Monetary Fund, 2002) accessed September 20, 2024

Summary

This report assesses the Observance of Standards and Codes on Fiscal Transparency for the Islamic Republic of Iran. Since the enactment of the five-year Development Plan covering 2000–04, the authorities have taken a number of steps to enhance fiscal transparency, especially with respect to the budget process. Important recent actions include eliminating implicit exchange rate subsidies, budgetizing other implicit subsidies including those associated with price controls, and adopting contemporary budget classification standards. The audit framework for the public sector has a robust legal framework and follows international auditing standards.

Subject: Budget execution and treasury management, Budget planning and preparation, Central government spending, Economic sectors, Expenditure, Fiscal accounting and reporting, Public financial management (PFM), Public sector

Keywords: Accounting system, Budget planning and preparation, Central government spending, CR, Fiscal accounting and reporting, Formulation process, Global, Government regulation, Internal audit, ISCR, Lending activity, Maintaining government bank accounts, Pricing policy, Public sector

Publication Details

Pages:

23
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2002/267
Stock No:

1IRNEA0032002
ISBN:

9781451818994
ISSN:

1934-7685

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