## Government Finance Statistics Manual 2001

_Manuals & Guides, December 19, 2001_

## Source details

**Canonical URL:** [Government Finance Statistics Manual 2001](https://www.imf.org/en/publications/manuals-guides/issues/2016/12/30/government-finance-statistics-manual-2001-15203)

## Other formats

- [Markdown version](/en/publications/manuals-guides/issues/2016/12/30/government-finance-statistics-manual-2001-15203/index.md)
- [Structured JSON version](/en/publications/manuals-guides/issues/2016/12/30/government-finance-statistics-manual-2001-15203/index.json)
- [Bundle manifest](/en/publications/manuals-guides/issues/2016/12/30/government-finance-statistics-manual-2001-15203/bundle-manifest.json)

## Bibliographic details
- Published: December 19, 2001
- Series: Manuals & Guides
- DOI: https://doi.org/10.5089/9781589060616.069

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### 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

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_Source: https://www.imf.org/en/publications/manuals-guides/issues/2016/12/30/government-finance-statistics-manual-2001-15203_