Government Finance Statistics Manual

Government Finance Statistics Manual

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The Government Finance Statistics Manual 2014 (GFSM 2014)a€”describes a specialized macroeconomic statistical frameworka€“a€“the government finance statistics (GFS) frameworka€“a€“designed to support fiscal analysis. The manual provides the economic and statistical reporting principles to be used in compiling the statistics; describes guidelines for presenting fiscal statistics within an analytic framework that includes appropriate balancing items; and is harmonized with other macroeconomic statistical guidelines.Manual Sage De Clerck, Tobias Wickens ... accrualsbased public sector accounting standards. Many of the accounting rules, concepts, and procedures used in macroeconomic statistics are based on those used in public sector accounting.

Title:Government Finance Statistics Manual
Author: Sage De Clerck, Tobias Wickens
Publisher:International Monetary Fund - 2015-03-10

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