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 government finance statistics, fiscal analysts, and other users of fiscal data. The Manual introduces accrual accounting, balance sheets, and complete coverage of government economic and financial activities. It covers concepts, definitions, classifications, and accounting rules, and provides a comprehensive framework for analysis, planning, and policy determination. To the extent possible, the Manual has been harmonized with the System of National Accounts 1993.International Monetary Fund. Statistics Department International Monetary Fund. - construction or operation of non-enterprise-type water transport systems and facilities (such as ferries); - production and dissemination of general information, anbsp;...
|Title||:||Government Finance Statistics Manual 2001|
|Author||:||International Monetary Fund. Statistics Department|
|Publisher||:||International Monetary Fund - 2001-12-19|