IMF Statistical Topics
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Task Force on the Harmonization of the Public Sector Accounting (TFHPSA)
Last Updated: September 18, 2006
Meetings
March 8-10, 2006 TFHPSA meeting, Paris, France
October 3–6, 2005 TFHPSA meeting, Washington, D.C.
March 2–4, 2005 TFHPSA meeting, Paris, France
September 22–24, 2004 TFHPSA meeting, Washington, D.C.
February 6–11, 2004 TFHPSA meeting, Paris
October 10, 2003 Steering Committee Meeting, Paris
Documentation
Working Group II
Government/Public Sector/Private Sector Delineation
- New Zealand Comments on the Guidelines on Control, January 2005
- Bulgaria Comments on the Guidelines on Control, December 2004
- Eurostat Control and Economically Significant Prices (ESA Manual and Government Deficit Debt), November 2004
- United Kingdom ONS Distinction Between Public and Private Sector and Between Market and Nonmarket bodies, November 2004
- United States BEA Current Guidelines for Identifying Public Sector Control and Economically Significant Prices, November 2004
- New Zealand Treasury Consolidation Investments in Subsidiaries FRS 37 Extracts, November 2004
- Government/Public Sector/Private Section—Delineation Issues (Draft), Betty Gruber, August, 2004
- Comments
on Government/Public Sector/Private Sector—Delineation Issues by Graham
Jenkinson, ONS, United Kingdom, August 6, 2004
- Government/Public Sector/Private
Sector—Delineation Issues, Betty Gruber, July 2004 (update)
- Government/Public Sector/Private
Sector—Delineation Issues, Betty Gruber, April 2004 (update)
- Government/Public Sector/Private
Sector—Delineation Issues, John Pitzer, February 2004
Accrual Of Equity Earnings In Public Corporations
- Draft
AEG Issues Paper for TFHPSA Consideration: Governments Income Equity on
its Investment in Public Corporation, September 2004
- Accrual
of earnings on equity in the SNA: Capital Injections, Superdividends and
Reinvested Earnings, by Philippe de Rougemont (and Jeff Golland), Draft
4, September 1, 2004
- Questionnaire
on Accruals of Earnings on Equity in SNA (Superdividends, Capital Injections,
and Reinvested Earnings, September 1, 2004
- Comments
and Questions to the Comments on "Accrual of Earnings on Equity
in the SNA: Capital Injections, Superdividends, and Reinvested Earnings" (August
11, 2004) by Brooks Robinson and Tim Dobbs (BEA), Philippe de Rougemont,
August 19, 2004
- Comments
on AEG Government Income Equity on its investment in public corporations
by Jeff Golland, United Kingdom Treasury, August 12, 2004
- Comments
on "Accrual of Earnings on Equity in the SNA: Capital Injections,
Superdividends, and Reinvested Earnings" by Brooks Robinson, (BEA)
July 22, 2004
- Accrual
of earnings on equity in the SNA: Capital Injections, Superdividends, and
Reinvested Earnings, Executive Summary, Philippe de Rougemont, July
22, 2004
- Accrual
of earnings on equity in the SNA, Philippe de Rougemont, July 22, 2004
- Capital Injections, Superdividends
and Reinvested Earnings (v2), Philippe de Rougemont and Jeff Golland
(Denis Besnard), February 2004
- Capital Injections, Superdividends
and Reinvested Earnings (v1), Philippe de Rougemont and Jeff Golland
(Denis Besnard), December 2003
Tax Revenues and Tax Credits
- Bulgaria Ministry of Finance Response to Questionnaire on Tax Revenue and Tax Credits, Reply on Tax Credit, January 2005
- United Kingdom ONS Response to Questionnaire on Tax Revenue and Tax Credits, January 2005
- United Kingdom ONS Response to Questionnaire on Tax Revenue and Tax Credits, Reply on Definition and Revenues, January 2005
- United Kingdom Treasury Response to Questionnaire on Tax Revenue and Tax Credits, Reply on Tax Credit, January 2005
- United Kingdom Treasury Response to Questionnaire on Tax Revenue and Tax Credits, Criteria on Tax Credits, January 2005
- Hungary Response to Questionnaire on Tax Revenue and Tax Credits, Reply on Definition and Revenue, January 2005
- Hungary Response to Questionnaire on Tax Revenue and Tax Credits, Reply on Tax Credit, January 2005
- United States BEA Response to Questionnaire on Tax Revenue and Tax Credits, January 2005
- United States IMF STA Response to Questionnaire on Tax Revenue and Tax Credits, Reply on Definition and Revenue, January 2005
- United States IMF STA Response to Questionnaire on Tax Revenue and Tax Credits, Reply on Tax Credit, January 2005
- United States Response to Questionnaire on Tax Revenue and Tax Credits, December 2004
- Denmark Response to Questionnaire on Tax Revenue and Tax Credits, January 2005
- Australian Bureau of Statistics Response to Questionnaire on Tax Revenue and Tax Credits, Reply on Definition and Revenues, December 2004
- Australian Bureau of Statistics Response to Questionnaire on Tax Revenue and Tax Credits, Reply on Tax Credit, December 2004
- U. S. Office and Management and Budget Comments on Tax Revenues and Tax Credits, October 2004
- The Definition of a Tax and the Treatment of Government Permits and Licenses, by John Pitzer, October 2004
- Task
Force on Harmonizing Public Sector Accounts, Working Group 2, by Veronique
Row, Australian Department of Finance, August 2004
- Tax Revenue, uncollectible
tax, tax credits, Jean-Pierre Dupuis, July 2004 (update)
- Tax revenue, uncollectible
tax, tax credits, June 2004
- Valuation
and time of recording of taxes and social contributions, Paper prepared
for the joint UNECE/Eurostat/OECD Meeting of National Accounts Experts,
April 28–30, 2004, by Statistics Denmark, February 19, 2004
- Tax Revenue, uncollectible
tax, tax credits — IMF comments, February 2004
- Tax Revenue, uncollectible
tax, tax credits — UK comments, December 2003
Privatization
Guarantees and Other Contingencies
- International Monetary Fund Response to Questionnaire on Guarantees, Februrary 2005
- United States Office of Management and Budget Comments on Issues on Guarantees raised by Jeff Golland, November 2004
- Comments by Lucie Laliberté and
Manik Shrestna on Government Guarantees of Borrowing, July 2004
- Comments by Veronique Row
on Government Guarantees of Borrowing, July 2004
- Government Guarantees
of Borrowing, Jeff Golland and Raimund Mink, July 2004 (update)
- Comments by Philippe de
Rougemont on Government Guarantees of Borrowing, July 2004
- Comments by Robert Kilpatrick
on Draft Paper: Accounting for Guarantees in the National Accounts,
June 2004
- Contingent Assets/Guarantees/Provisions/Constructive
Obligations (comments), Paul Sutcliffe, March 2004
- Contingent Assets, Constructive
Obligations, and Provisions , ECB (J. Golland and R. Mink), February
2004
- Direct Loans and Loan Guarantees:
Controlling "Off-Budget" Expenditures in the United States, U.S.
Office of Management and Budget, R. Kilpatrick, February 13, 2004
Working Group I
- "Matrix"—IPSAS, GFSM2001, and ESA95 Comparison, Paul Sutcliffe,
September 3, 2004
- GFS, ESA 95, IPSAS Harmonization,
July 2004
- IFAC Disclosure of Financial
Information Related to the General Government Sector (GGS), July 2004
- Second Distribution Agenda — International
Federation of Accountants (IFAC), Public Sector Committee, New York, July
5–7, 2004
- PSC Update and GGS Project
Brief, Paul Sutcliffe, July 2004
- Item 11 GFS, ESA IPSAS
Harmonization, Paul Sutcliffe and Matthew Bohun, International Federation
of Accountants (IFAC), June 16, 2004
- Comparison of IPSASs,
GFSM 2001 and ESA95/EMGDD/SNA March 5, 2004
This Matrix was developed for consideration at the February 6–7, 2004
meeting of Working Group I.
- Working Group I Report
by Betty Gruber, Task Force on Harmonization of Public Sector Accounting,
February 6–7, 2004
Strategy Paper (2004–2006),
March 2004
Government Finance Statistics — List
of Issues, Task Force on Harmonization on Public Sector Accounting, December
2003 Updated List of Issues
for Inter-Secretarial Working Group on National Accounts (ISWGNA), January
2003
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