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2. Coverage of the GFS System

2. Coverage of the GFS System »

Source: Government Finance Statistics Manual 2001

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 December 2001

ISBN: 9781589060616

Keywords: taxes, liabilities, interest, payments, loans

This chapter defines the concepts of sectors and institutional units and then uses those concepts to define the general government sector and the public sector. A. Introduc...

6. Expense

6. Expense »

Source: Government Finance Statistics Manual 2001

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 December 2001

ISBN: 9781589060616

Keywords: taxes, liabilities, interest, payments, loans

This chapter defines the concept of expense and describes the manner in which expense is classified. A. Classifications of expense...

3. Flows, Stocks, and Accounting Rules

3. Flows, Stocks, and Accounting Rules »

Source: Government Finance Statistics Manual 2001

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 December 2001

ISBN: 9781589060616

Keywords: taxes, liabilities, interest, payments, loans

This chapter describes the flows and stocks of the GFS system and the accounting rules used to determine their time of recording, valuation, and other aspects of recording....

Government Finance Statistics Manual 2001

Government Finance Statistics Manual 2001 »

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 December 2001

DOI: http://dx.doi.org/10.5089/9781589060616.069

ISBN: 9781589060616

Keywords: taxes, liabilities, interest, payments, loans

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 gover...

Back Matter

Back Matter »

Source: Government Finance Statistics Manual 2001

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 December 2001

ISBN: 9781589060616

Keywords: taxes, liabilities, interest, payments, loans

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 gover...

Front Matter

Front Matter »

Source: Government Finance Statistics Manual 2001

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 December 2001

ISBN: 9781589060616

Keywords: taxes, liabilities, interest, payments, loans

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 gover...

A Model of the Imf As a Coinsurance Arrangement

A Model of the Imf As a Coinsurance Arrangement »

Volume/Issue: 2004/219

Series: IMF Working Papers

Author(s): Ralph Chami , Ilhyock Shim , and Sunil Sharma

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2004

DOI: http://dx.doi.org/10.5089/9781451875201.001

ISBN: 9781451875201

Keywords: coinsurance arrangement, Samaritan&;amp;#x2019;s dilemma, King Lear's dilemma, coinsurance, repayment, debt, interest, Asymmetric and Private Information, International Economic Order, International Monetary Arrangements and Institutions,

The paper shows that a coinsurance arrangement among countries can, in principle, play a useful role in helping countries bear the risks involved in developing their economies and integrating into the global financ...

1. Introduction

1. Introduction »

Source: Government Finance Statistics Manual 2001

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 December 2001

ISBN: 9781589060616

Keywords: taxes, liabilities, interest, payments, loans

This chapter describes the purpose of this manual, the uses of government finance statistics, the structure of the government finance statistics system, major methodological changes from the pre...

A Model of the Imf As a Coinsurance Arrangement

A Model of the Imf As a Coinsurance Arrangement »

Source: A Model of the Imf As a Coinsurance Arrangement

Volume/Issue: 2004/219

Series: IMF Working Papers

Author(s): Ralph Chami , Ilhyock Shim , and Sunil Sharma

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2004

ISBN: 9781451875201

Keywords: coinsurance arrangement, Samaritan&;amp;#x2019;s dilemma, King Lear's dilemma, coinsurance, repayment, debt, interest, Asymmetric and Private Information, International Economic Order, International Monetary Arrangements and Institutions,

The paper shows that a coinsurance arrangement among countries can, in principle, play a useful role in helping countries bear the risks involved in developing their economies and integrating into the global financ...

10. Other Economic Flows

10. Other Economic Flows »

Source: Government Finance Statistics Manual 2001

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 December 2001

ISBN: 9781589060616

Keywords: taxes, liabilities, interest, payments, loans

This chapter describes the flows other than transactions that are recorded in the GFS system. The two major categories of these other economic flows are holding gains and other changes in the vo...