7. The Balance Sheet
Author: Mrs. Sage De Clerck and Tobias Wickens
Language:
English
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; market price; accounts receivable; marketing assets; Financial derivatives and employee stock options (financial account); Financial derivatives; Financial statements; Insurance

Abstract

This chapter and the following three chapters are concerned with the stock position and flows of assets and liabilities. This chapter defines assets, liabilities, and net worth, and describes their classification and the various balance sheet memorandum items.

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