{
  "title": "Government Finance Statistics Manual 2001",
  "publication": "Manuals & Guides, December 19, 2001",
  "sourceUrl": "https://www.imf.org/en/publications/manuals-guides/issues/2016/12/30/government-finance-statistics-manual-2001-15203",
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  "summary": "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.",
  "publishDate": "2001-12-19",
  "series": "Manuals & Guides",
  "sections": [
    {
      "heading": "Summary and purpose",
      "content": "- This Manual, which updates the first edition published in 1986, is a major advance in the standards for compilation and presentation of fiscal statistics.\n- It is intended as a reference volume for compilers of government finance statistics, fiscal analysts, and other users of fiscal data.\n- The Manual introduces accrual accounting, balance sheets, and complete coverage of government economic and financial activities.\n- It covers concepts, definitions, classifications, and accounting rules, and provides a comprehensive framework for analysis, planning, and policy determination.\n- To the extent possible, the Manual has been harmonized with the System of National Accounts 1993."
    },
    {
      "heading": "Key features and technical coverage",
      "content": "- Introduction of accrual accounting for government finance statistics.\n- Inclusion of balance sheets and expanded coverage of government economic and financial activities.\n- Comprehensive treatment of concepts, definitions, classifications, and accounting rules relevant to fiscal statistics.\n- Harmonization efforts with the System of National Accounts 1993 where possible."
    },
    {
      "heading": "Subjects and keywords",
      "content": "- Subjects: Financial derivatives, Government finance statistics, Public sector, Securities, Social security contributions\n- Keywords: asset, government unit, M&G, nonfinancial asset, transaction, value\n\n---\n\n\nSource: https://www.imf.org/en/publications/manuals-guides/issues/2016/12/30/government-finance-statistics-manual-2001-15203"
    }
  ],
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    "Published: December 19, 2001",
    "Series: Manuals & Guides",
    "DOI: https://doi.org/10.5089/9781589060616.069",
    "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.",
    "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: Financial derivatives, Government finance statistics, Public sector, Securities, Social security contributions",
    "Keywords: asset, government unit, M&G, nonfinancial asset, transaction, value"
  ],
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}