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International Monetary Fund

Abstract

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 previous edition of this manual, and methods of implementing the revised system.

International Monetary Fund

Abstract

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 volume of assets.

International Monetary Fund

Abstract

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.

International Monetary Fund

Abstract

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.

International Monetary Fund

Abstract

This chapter introduces the analytic framework of the GFS system and describes the relationships among its elements.

International Monetary Fund

Abstract

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

International Monetary Fund

Abstract

This chapter defines assets, liabilities, and net worth and describes their classification and the various balance sheet memorandum items.