Government Finance Statistics Manual 2001
Manuals & Guides, December 19, 2001
Source details
- Canonical URL
- Government Finance Statistics Manual 2001
Other formats
Bibliographic details
- Published: December 19, 2001
- Series: Manuals & Guides
- DOI: https://doi.org/10.5089/9781589060616.069
Summary and purpose
- This Manual, which updates the first edition published in 1986, is a major advance in the standards for compilation and presentation of fiscal statistics.
- It is intended as a reference volume for compilers of government finance statistics, fiscal analysts, and other users of fiscal data.
- The Manual introduces accrual accounting, balance sheets, and complete coverage of government economic and financial activities.
- It covers concepts, definitions, classifications, and accounting rules, and provides a comprehensive framework for analysis, planning, and policy determination.
- To the extent possible, the Manual has been harmonized with the System of National Accounts 1993.
Key features and technical coverage
- Introduction of accrual accounting for government finance statistics.
- Inclusion of balance sheets and expanded coverage of government economic and financial activities.
- Comprehensive treatment of concepts, definitions, classifications, and accounting rules relevant to fiscal statistics.
- Harmonization efforts with the System of National Accounts 1993 where possible.
Subjects and keywords
- Subjects: Financial derivatives, Government finance statistics, Public sector, Securities, Social security contributions
- Keywords: asset, government unit, M&G, nonfinancial asset, transaction, value