Government Finance Statistics - Fundamental

Source details

Training program: Government Finance Statistics - Fundamental (GFS), presented by the IMF Statistics Department.
Session No.: CE 26.03.
Location: Abu Dhabi, United Arab Emirates.
Date: January 12-23, 2026 (2 weeks).
Delivery Method: In-person Training.
Primary Language: English.
Interpretation Language: Arabic.
Registration status: Deadline passed.

Target audience:
- Officials whose main responsibility is compilating and disseminating fiscal statistics.
Qualifications:
- Participants are expected to have a degree in economics, public financial management or statistics, or equivalent experience.

Conceptual and practical focus:
- Conceptual framework of government finance statistics (GFS) as presented in the IMF's Government Finance Statistics Manual 2014 (GFSM 2014).
- Practical aspects of data compilation.
Methodological harmonization:
- GFSM 2014 methodology is harmonized with the System of National Accounts (SNA 2008).
Topics covered:
- Basic concepts, accounting principles, and detailed classifications within the GFSM 2014 methodology.
- GFS coverage and accounting rules, including accrual accounting.
- Valuation and classification.
- Debt and balance sheets.
- Sources and methods used for compiling the statistics.
- Reporting data to the IMF.
Pedagogical approach:
- Central to the course is a series of case studies.

Upon completion of the course, participants should be able to:

Explain the basic concepts, definitions, and accounting principles in the integrated GFS framework.
Classify basic government flows and stock positions according to GFSM 2014 and compile the relevant GFS statements and tables.
Apply general principles to classify an entity in the public sector and in relevant subsectors, such as the general government and public corporations.