{
  "title": "Government Finance Statistics (GFS)",
  "sourceUrl": "https://www.imf.org/en/capacity-development/training/icdtc/courses/gfs",
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  "summary": "Basic concepts, accounting principles, and detailed classifications are dealt with in the context of the new methodology, which is harmonized with the system of national accounts.",
  "publishDate": "2020-10-23",
  "sections": [
    {
      "heading": "Overview and purpose",
      "content": "- Presented by the IMF Statistics Department.\n- Focuses on the conceptual framework of government finance statistics (GFS) as presented in the IMF’s Government Finance Statistics Manual 2014 (GFSM 2014, the update of the 2001 edition) and on practical aspects of data compilation.\n- Central to the course is a series of case studies that link theory to compilation practice.\n- Topic area: Macroeconomic Statistics."
    },
    {
      "heading": "Coverage and methodological content",
      "content": "- Examines GFS coverage and accounting rules, including accrual accounting.\n- Addresses valuation and classification of transactions and stocks.\n- Covers debt statistics and balance sheets within the GFS framework.\n- Details the sources and methods used for compiling government finance statistics.\n- Treats reporting requirements and procedures for submitting data to the IMF."
    },
    {
      "heading": "Target audience and qualifications",
      "content": "- Target audience: Officials whose main responsibility is compiling public finance statistics.\n- Qualifications: Participants should have a degree in economics or statistics or equivalent experience."
    },
    {
      "heading": "Course objectives (learning outcomes)",
      "content": "- Explain the basic concepts, definitions, and accounting principles in the integrated GFS framework.\n- Classify basic government flows and stock positions according to GFSM 2014.\n- Apply the general principles to classify an entity in the public sector and in relevant subsectors, such as the general government and public corporations."
    }
  ],
  "bullets": [
    "Presented by the IMF Statistics Department.",
    "Focuses on the conceptual framework of government finance statistics (GFS) as presented in the IMF’s Government Finance Statistics Manual 2014 (GFSM 2014, the update of the 2001 edition) and on practical aspects of data compilation.",
    "Central to the course is a series of case studies that link theory to compilation practice.",
    "Topic area: Macroeconomic Statistics.",
    "Examines GFS coverage and accounting rules, including accrual accounting.",
    "Addresses valuation and classification of transactions and stocks.",
    "Covers debt statistics and balance sheets within the GFS framework.",
    "Details the sources and methods used for compiling government finance statistics.",
    "Treats reporting requirements and procedures for submitting data to the IMF.",
    "Target audience: Officials whose main responsibility is compiling public finance statistics.",
    "Qualifications: Participants should have a degree in economics or statistics or equivalent experience.",
    "Explain the basic concepts, definitions, and accounting principles in the integrated GFS framework.",
    "Classify basic government flows and stock positions according to GFSM 2014.",
    "Apply the general principles to classify an entity in the public sector and in relevant subsectors, such as the general government and public corporations."
  ],
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  "generatedAtUtc": "2026-09-29T16:37:11.268Z"
}