Government Finance Statistics (GFS)
Research and Related Materials
Last Updated: August 9, 2013
This webpage provides information on various aspects related to the compilation of statistics according to the GFSM 2001. Comments on any of the material posted on this webpage should be sent to email@example.com.
Disclaimer: These papers should not be reported as representing the views of the IMF. The views expressed in these papers are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. These papers describe research in progress by the author(s) and are published to elicit comments and to further debate.
Stock-Flow Adjustments, Government’s Integrated Balance Sheet and Fiscal Transparency. IMF Working Paper WP/13/63
Recent Improvements to the Government Finance Statistics Yearbook Database in Response to Analytical Needs. IMF Working Paper WP/13/15
What Lies Beneath: Statistical Definitions of Public Debt. IMF Staff Discussion Note (SDN/12/09), (July)
The IMF’s Government Finance Statistics Yearbook—Maps of Government for 74 countries. IMF Working Paper WP/11/127
Measuring Fiscal Decentralization-Exploring the IMF’s Databases, IMF Working Paper WP/11/126
GFSM 2001 Related Materials
GOVERNMENT FINANCE STATISTICS HIGHLIGHTS
Looking Beyond the Central Government – Global Trends in State and Local Government Debt
GFSM 2001 Framework and its Relationship with the European System of Accounts 1995, September 2004 (449kb pdf file)
Glossary of the GFSM 2001, October 2002 (190kb pdf file)
Glossary of English-Spanish terms for the GFSM 2001, December 2002 (240kb pdf file)
Supplement to the 2002 Government Finance Statistics Yearbook, January 2003 (5,366kb pdf file)
Illustrating the use of the GFSM 2001 framework for countries with different accounting systems.
GFSM 2001 methodology is related to other statistical and accounting methodologies. Information on developments in these areas can be obtained from the links below.
Task Force on Finance Statistics (TFFS)
Task Force on Harmonization of Public Sector Accounting
International Public Sector Accounting Standards Board
United Nations: System of National Accounts 2008
Eurostat: Government Finance Statistics
OECD: Budgeting and Public Expenditures