3. Economic Flows, Stock Positions, and Accounting Rules
Author:
Mrs. Sage De Clerck
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and
Tobias Wickens
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Language:
English
Print Publication Date:
10 Mar 2015
Keywords:
M&G; asset; nonfinancial asset; transaction; value; GFS framework; stock position; economic value; government unit; member government; Securities; Government finance statistics; Tax allowances; Social security contributions; Public sector; Global; Caribbean; Pacific Islands; West Africa; Central Africa; accounts payable; cash basis; market transaction; tax liability; Currencies; Stocks; Accrual accounting

Abstract

This chapter describes the economic flows and stock positions of the government finance statistics framework and the accounting rules used to determine all aspects of their recording.

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Cover Government Finance Statistics Manual 2014
Government Finance Statistics Manual 2014
ISBN:
9781498343763
ISSN:
2663-3744
Publication Date:
10 Mar 2015
Publisher:
International Monetary Fund
DOI:
https://doi.org/10.5089/9781498343763.069
Pages:
470