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Government Finance Statistics Manual 2014
			: Manual

Government Finance Statistics Manual 2014 : Manual »

Series: Manuals & Guides

Author(s): Sage De Clerck , and Tobias Wickens

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 March 2015

DOI: http://dx.doi.org/10.5089/9781498343763.069

ISBN: 9781498343763

Keywords: assets, taxes, debt, liabilities, goods

The Government Finance Statistics Manual 2014 (GFSM 2014)-describes a specialized macroeconomic statistical framework--the government finance statistics (GFS) framework--designed to support fiscal analysis. The ma...

Appendix 1. Changes from the GFSM 2001 and GFSM 1986

Appendix 1. Changes from the GFSM 2001 and GFSM 1986 »

Source: Government Finance Statistics Manual 2014 : Manual

Series: Manuals & Guides

Author(s): Sage De Clerck , and Tobias Wickens

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 March 2015

ISBN: 9781498343763

Keywords: assets, taxes, debt, liabilities, goods

This appendix describes the changes in the Government Finance Statistics Manual 2014 (GFSM 2014) from the Government Finance Statistics Manual 2001 (GFSM 2001), and describes the differences wit...

Appendix 2. Social Protection

Appendix 2. Social Protection »

Source: Government Finance Statistics Manual 2014 : Manual

Series: Manuals & Guides

Author(s): Sage De Clerck , and Tobias Wickens

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 March 2015

ISBN: 9781498343763

Keywords: assets, taxes, debt, liabilities, goods

This appendix describes the various organizational structures used to provide social protection and the associated government finance statistics compiled for the general government or public sec...

Appendix 3. Debt and Related Operations

Appendix 3. Debt and Related Operations »

Source: Government Finance Statistics Manual 2014 : Manual

Series: Manuals & Guides

Author(s): Sage De Clerck , and Tobias Wickens

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 March 2015

ISBN: 9781498343763

Keywords: assets, taxes, debt, liabilities, goods

This appendix provides guidance on selected issues that may arise in the recording of flows and stock positions related to public sector debt. Introduction...

Appendix 4. Some Cross-Cutting Issues

Appendix 4. Some Cross-Cutting Issues »

Source: Government Finance Statistics Manual 2014 : Manual

Series: Manuals & Guides

Author(s): Sage De Clerck , and Tobias Wickens

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 March 2015

ISBN: 9781498343763

Keywords: assets, taxes, debt, liabilities, goods

This appendix applies government finance statistics principles to illustrate the recording of: leases, licenses, permits, and contracts; public-private partnerships; and insurance and standardiz...

Appendix 5. Regional Arrangements

Appendix 5. Regional Arrangements »

Source: Government Finance Statistics Manual 2014 : Manual

Series: Manuals & Guides

Author(s): Sage De Clerck , and Tobias Wickens

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 March 2015

ISBN: 9781498343763

Keywords: assets, taxes, debt, liabilities, goods

This appendix describes various regional arrangements for monetary and economic cooperation and the implications of these arrangements for government finance statistics. In...

Appendix 6. GFS and International Public Sector Accounting Standards

Appendix 6. GFS and International Public Sector Accounting Standards »

Source: Government Finance Statistics Manual 2014 : Manual

Series: Manuals & Guides

Author(s): Sage De Clerck , and Tobias Wickens

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 March 2015

ISBN: 9781498343763

Keywords: assets, taxes, debt, liabilities, goods

This appendix provides a generalized description of the relationship between the government finance statistics reporting guidelines and the International Public Sector Accounting Standards....

Appendix 7. GFS and Other Macroeconomic Statistics

Appendix 7. GFS and Other Macroeconomic Statistics »

Source: Government Finance Statistics Manual 2014 : Manual

Series: Manuals & Guides

Author(s): Sage De Clerck , and Tobias Wickens

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 March 2015

ISBN: 9781498343763

Keywords: assets, taxes, debt, liabilities, goods

This appendix describes the relationships between government finance statistics and national accounts, balance of payments and international investment position, monetary and financial statistic...

Appendix 8. GFS Classifications

Appendix 8. GFS Classifications »

Source: Government Finance Statistics Manual 2014 : Manual

Series: Manuals & Guides

Author(s): Sage De Clerck , and Tobias Wickens

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 March 2015

ISBN: 9781498343763

Keywords: assets, taxes, debt, liabilities, goods

This appendix provides all of the classification codes used in the GFS framework. A8.1 Classification codes are used in the GFS system to identify types of transactions, ot...

Appendix 9. Glossary

Appendix 9. Glossary »

Source: Government Finance Statistics Manual 2014 : Manual

Series: Manuals & Guides

Author(s): Sage De Clerck , and Tobias Wickens

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 March 2015

ISBN: 9781498343763

Keywords: assets, taxes, debt, liabilities, goods

Accrual basis of recording In the accrual basis of recording, flows are recorded at the time economic value i...