Since the obligation to issue earmarked bonds does not depend on the deficit financing needs but only on accrual by the pension funds, which has risen every year, limiting borrowing through issues of government bonds can be done only by reducing issues of tradable bonds.
Does the recognition, measurement and disclosure provide the user of financial reports with sufficient information to discern the nature of the significant transactions and risks of the organization?” But rules alone do not guarantee good financial reporting. For Enron and other recent examples, weak corporate governance practices apparently permitted sham transactions and misleading financial reporting to occur.