Government Finance Statistics Manual 2001

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International Monetary Fund, 2001 - Business & Economics - 199 pages
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This Manual, which updates the first edition published in 1986, is a major advance in the standards for compilation and presentation of fiscal statistics. It is intended as a reference volume for compilers of government finance statistics, fiscal analysts, and other users of fiscal data. The Manual introduces accrual accounting, balance sheets, and complete coverage of government economic and financial activities. It covers concepts, definitions, classifications, and accounting rules, and provides a comprehensive framework for analysis, planning, and policy determination. To the extent possible, the Manual has been harmonized with the System of National Accounts 1993.
 

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Contents

3 Flows Stocks and Accounting Rules
4 The Analytic Framework
5 Revenue
6 Expense
7 The Balance Sheet
8 Transactions in Nonfinancial Assets
9 Transactions in Financial Assets and Liabilities
10 Other Economic Flows
Changes from the 1986 A Manual on Government Finance Statistics
Appendix 2 Government Debt Operations
Appendix 3 Government Finance Statistics and the System of National Accounts
Appendix 4 Classifications
Index
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