## Government Finance Statistics - Fundamental

## Source details

**Canonical URL:** [Government Finance Statistics - Fundamental](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/gfsce26-03)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/ce/2026/gfsce26-03/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/ce/2026/gfsce26-03/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/ce/2026/gfsce26-03/bundle-manifest.json)

## Bibliographic details
- Session: CE 26.03
- Location: Abu Dhabi, United Arab Emirates
- Dates: January 12-23, 2026 (2 weeks)
- Delivery method: In-person Training
- Primary language: English
- Interpretation language: Arabic
- Status: Deadline passed

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### Course overview and logistics
- 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 and qualifications
- 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.

### Course content and methodological framework
- 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.

### Course objectives
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.

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## References

- [In-person Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [Core Elements of Banking Supervision (CBS)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2027/cbsat27-10)
- [Advanced Government Finance Statistics (GFS-A)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/gfs-ace26-45)
- [Fiscal Sustainability (FS)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/fsce26-38)
- [Safeguards Assessments of Central Banks (SAC)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2026/sacat26-30)
- [Macroeconomic Management in Resource Rich Countries (MRC)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/mrcce26-44)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/gfsce26-03_