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Abbreviations

COFOG

Classification of the Functions of Government

ESA

European System of Accounts

FSAP

Financial Sector Assessment Program

GAAP

Generally Accepted Accounting Principles

GDDS

General Data Dissemination System

GFS

Government Finance Statistics

IFAC

International Federation of Accountants

INTOSAI

International Organization of Supreme Audit Institutions

IPSAS

International Public Sector Accounting Standards

OECD

Organization for Economic Cooperation and Development

PSC

Public Sector Committee (of IFAC)

PUMA

Public Management and Governance

ROSC

Report on the Observance of Standards and Codes

SDDS

Special Data Dissemination Standard

SNA

System of National Accounts

UN

United Nations

UNCITRAL

United Nations Commission on International Trade Law


 

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