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Government Finance Statistics Manual (GFSM 2001)

VersionSecond Edition
Valid from2001
Previous versions1986
DescriptionThis Manual lays out international guidelines for the compilation and presentation of government finance statistics. Key improvements over the first edition (GFSM 1986) of particular interest for policy and research are guidelines on the institutional structure of governments (Figures 2.1 and 2.2) and the presentation of fiscal data in a format similar to business accounting with a balance sheet and income statement (Figure 4.1) plus guidelines on the treatment of exchange rate and other valuation adjustments. The Manual provides guidance for the presentation of data in Appendix 4. The GFSM 2001 is harmonized with the System of National Accounts. An update is currently in process to meet the SNA 2008 standards and the next edition of the GFSM 2001 is expected to be available in early 2012.
Maintenance organization International Monetary Fund (IMF)
Statistical domains 2.5 Government finance, fiscal and public sector statistics
Type of standardConcepts and Definitions
Languages Arabic, Chinese, English, French, Russian, Spanish
Information last updated27/10/11