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1993 SNA Update Information - The Public Sector

Clarification description
The public sector is mentioned only briefly in Chapter 19. It has become an important analytical construct that complements the currently more prominent general government sector. The Task Force on Harmonization of Public Sector Accounting is clarifying several issues that are unique or particularly important for government, and for the public sector. It is proposed that a chapter (or annex) clarify the identification of institutional units, the meaning of control, the meaning of economically significant prices, the definition of the public sector and its various possible subsectors, accounting rules peculiar to the public sector (e.g., loans at concessional interest rates, transactions between general government and controlled public corporations, public-private partnerships, privatization, and securitization), and propose an alternative set of accounts useful for fiscal analysis (similar to the accounts in Government Finance Statistics Manual 2001).
Corresponding papers (Click on icon to see document in either pdf or word format)
AEG papers:Posted on 18/01/2006Click here to see pdf documentClick here to see word documentThe general government and public sectors
 Posted on 13/10/2005Click here to see pdf documentClick here to see word documentProposed Chapter and Annex on the General Government and Public Sectors
 
AEG summaries:Papers not yet available
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