TY - BOOK AU - Klein,Thomas M. TI - External debt management: an introduction SN - 0821328085 AV - HJ8015 .K54 1994 U1 - 336.3'435 PY - 1994/// CY - Washington, D.C. PB - World Bank KW - Debts, External KW - Management N1 - Includes bibliographical references (p. 229-230) N2 - This publication is designed primarily for government officials, responsible for managing the external debt of their countries, but it should also be helpful to those with a general interest in public sector financial management, observers as well as practitioners. The entire range of external debt management is discussed here: the organizational procedures for negotiation foreign loans and credits, the control and coordination of borrowing decisions, risk management, the administration of new loans, external debt accounting and statistic. Basic accounting principles are reviewed, and the use of computers is explored. As background, the document reviews trends in financial flows from industrialized to developing countries, the legal aspects of debt management, and external debt restructuring. The document contains a glossary of key terms and a bibliography of major books on debt management. Each chapter has references to articles, books and technical papers relevant to specific issues ER -