Bosnia and Herzegovina: Technical Assistance Report-Government Finance Statistics
February 22, 2018
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This Technical Assistance Report discusses the findings and recommendations made by the IMF mission to assist the Ministry of Finance of the Republic of Srpska (RS), Bosnia and Herzegovina, in the compilation and dissemination of government finance statistics in accordance with the guidelines of the Government Finance Statistics Manual 2014 (GFSM 2014) and the European System of Accounts (ESA 2010). It was found that the chart of accounts used by the RS is very comprehensive and facilitates the bridging of the national codes to GFSM 2014 and ESA 2010 codes. Some amendments and extensions may be performed to further improve the bridging to GFSM 2014 and ESA 2010.
Subject: Accounting standards, Chart of accounts, Economic and financial statistics, Financial statements, Government finance statistics, Public financial management (PFM), Social security contributions, Taxes
Keywords: Accounting standards, Bosnia and Herzegovina government, Chart of accounts, CR, dividend, Financial statements, GFS data, GFSM, government finance statistics, Government finance statistics, ISCR, MOF of the RS, MOF's chart of accounts, MOF's GFS compiler, Social security contributions, transaction
Pages:
12
Volume:
2018
DOI:
Issue:
050
Series:
Country Report No. 2018/050
Stock No:
1BIHEA2018008
ISBN:
9781484342831
ISSN:
1934-7685
