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This annual publication provides detailed data on transactions in revenue, expense, net acquisition of assets and liabilities, other economic flows, and balances of assets and liabilities of general government and its subsectors. The data are compiled according to the framework of the 2014 Government Finance Statistics Manual, which provides for several summary measures of government fiscal performance.
This annual publication provides detailed data on transactions in revenue, expense, net acquisition of assets and liabilities, other economic flows, and balances of assets and liabilities of general government and its subsectors. The data are compiled according to the framework of the 2014 Government Finance Statistics Manual, which provides for several summary measures of government fiscal performance.
The 2007–09 international financial crisis underscored the importance of reliable and timely statistics on the general government and public sectors. Government finance statistics are a basis for fiscal analysis and they play a vital role in developing and monitoring sound fiscal programs and in conducting surveillance of economic policies. The Government Finance Statistics Manual 2014 represents a major step forward in clarifying the standards for compiling and presenting fiscal statistics and strengthens the worldwide effort to improve public sector reporting and transparency.
This annual publication provides detailed data on transactions in revenue, expense, net acquisition of assets and liabilities, other economic flows, and balances of assets and liabilities of general government and its subsectors. The data are compiled according to the framework of the 2014 Government Finance Statistics Manual, which provides for several summary measures of government fiscal performance.
The IMF Government Finance Statistics contains statistical data on government financial operations for 156 countries. Where reported, the database contains time series from 1990 onwards using the Government Finance Statistics Manual 2001 (GFSM 2001) framework. The statistics, issued quarterly, are updated as new data are received and time series become available. These time series present combined statistics on revenue, expense, transactions in non-financial assets, and financial assets and liabilities, as well as on stocks of assets and liabilities of general government and its subsectors.
The demand for high quality detailed public finance statistics covering a globally representative sample of countries has increased dramatically during the recent financial crisis. Due to the complexity of public finance statistics, however, such data tend to be either available in oversimplified high level aggregates and lacking in methodological transparency, or, available with a great level of detail and a unified methodological approach yet overly complicated to understand. The IMF’s Government Finance Statistics Yearbook shows fiscal data of around 140 countries following the Government Finance Statistics Manual 2001 framework. The associated database includes data series covering over an almost 40 year period. The IMF's Statistics Department embarked on several initiatives to improve its accessibility.
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.
The Government Finance Statistics: Compilation Guide for Developing Countries represents a new approach by the IMF's Statistics Department (STA) to assist developing countries to compile government finance statistics (GFS) in accordance with the guidelines of the Government Finance Statistics Manual 2001 (GFSM 2001). The Guide specifically addresses issues relevant to developing countries. The Guide is based on our experience over many years of technical assistance and training to member countries, addressing common problems they face, and answering questions that often arise. Examples, figures, and tables are used to facilitate the reader's understanding of the topics discussed.
The global financial crisis of recent years and the associated large fiscal deficits and debt levels that have impacted many countries underscores the importance of reliable and timely government statistics and, more broadly, public sector debt as a critical element in countries fiscal and external sustainability. Public Sector Debt Statistics is the first international guide of its kind, and its primary objectives are to improve the quality and timeliness of key debt statistics and promote a convergence of recording practices to foster international comparability and as a reference for national compilers and users for compiling and disseminating these data. Like other statistical guides published by the IMF, this one was prepared in consultation with countries and international agencies, including the nine organizations of the Inter-Agency Task Force on Finance Statistics (TFFS). The guide's preparation was based on the broad range of experience of our institutions and benefitted from consultation with national compilers of government finance and public sector debt statistics. The guide's concepts are harmonized with those of the System of National Accounts (2008) and the Balance of Payments and International Investment Position Manual, Sixth Edition.