Government Finance Statistics 2001

This manual is the latest in a series of international guidelines on statistical methodology issued by the IMF, and is part of a worldwide effort to improve government accounting and transparency in its operation. It presents standards for the compilation and presentation of government fiscal statistics, and focuses on definitions, classifications and guidelines. The manual introduces accrual accounting, balance sheets and complete coverage of government economic and financial activities. The concepts and principles set out are harmonised with those of the System of National Accounts (1993), so that government finance data can be used in conjunction with other macroeconomic statistics. This manual updates the first edition published in 1986.