Second Review of the Implementation of Government Finance Statistics Framework to Strengthen Fiscal Analysis PDF Download
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Author: International Monetary Fund. Statistics Dept.
Publisher: International Monetary Fund
ISBN: 1498346766
Category : Business & Economics
Languages : en
Pages : 38
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Book Description
This paper reports on the further developments since 2013 in the implementation of the 2010 Board decision concerning Government Finance Statistics (GFS) to Strengthen Fiscal Analysis, and develops a path to continued improvement of fiscal data in the Fund. The Board decision approved (i) developing a staggered migration strategy, including tailored capacity development inside and outside the Fund taking into consideration country-specific and fiscal surveillance needs; (ii) encouraging staff to continue the effort to routinely assess financial balance sheets during surveillance; (iii) gradually expanding the coverage of fiscal data, taking into consideration country-specific circumstances and fiscal risk assessments; and (iv) reaffirming the support for the phased implementation of the GFS over the medium term.
Author: International Monetary Fund. Statistics Dept.
Publisher: International Monetary Fund
ISBN: 1498346766
Category : Business & Economics
Languages : en
Pages : 38
Get Book Here
Book Description
This paper reports on the further developments since 2013 in the implementation of the 2010 Board decision concerning Government Finance Statistics (GFS) to Strengthen Fiscal Analysis, and develops a path to continued improvement of fiscal data in the Fund. The Board decision approved (i) developing a staggered migration strategy, including tailored capacity development inside and outside the Fund taking into consideration country-specific and fiscal surveillance needs; (ii) encouraging staff to continue the effort to routinely assess financial balance sheets during surveillance; (iii) gradually expanding the coverage of fiscal data, taking into consideration country-specific circumstances and fiscal risk assessments; and (iv) reaffirming the support for the phased implementation of the GFS over the medium term.
Author: Mrs.Sage De Clerck
Publisher: International Monetary Fund
ISBN: 1498379214
Category : Business & Economics
Languages : en
Pages : 470
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Book Description
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.
Author: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 9781589060616
Category : Business & Economics
Languages : en
Pages : 218
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Book Description
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.
Author: International Monetary Fund. Statistics Dept.
Publisher: International Monetary Fund
ISBN: 1463903022
Category : Business & Economics
Languages : en
Pages : 243
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Book Description
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.
Author: Mr.J. D. Craig
Publisher: International Monetary Fund
ISBN: 155775697X
Category : Business & Economics
Languages : en
Pages : 50
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Book Description
Transparency in government operations is widely regarded as an important precondition for macroeconomic fiscal sustainability, good governance, and overall fiscal rectitude. Notably, the Interim Committee, at its April and September 1996 meetings, stressed the need for greater fiscal transparency. Prompted by these concerns, this paper represents a first attempt to address many of the aspects of transparency in government operations. It provides an overview of major issues in fiscal transparency and examines the IMF's role in promoting transparency in government operations.
Author: International Monetary Fund
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 388
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Book Description
This Manual deals with concepts, definitions, and procedures for the compilation of statistics on government finance. It is intended as a reference tool for those who are called upon to prepare or evaluate such statistics. Focusing on financial transactions such as taxing, borrowing, spending, and lending, the Manual emphasizes the summarization and organization of statistics appropriate for analysis, planning, and policy determination.
Author: Sailendra Pattanayak
Publisher: International Monetary Fund
ISBN: 1475510217
Category : Business & Economics
Languages : en
Pages : 27
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Book Description
This technical note and manual (TNM) addresses the following main issues: • Discusses the purpose of a chart of accounts and its importance in public financial management • Discusses stakeholder needs in a typical public financial management framework that need to be reflected in a chart of accounts • Discusses the role of chart of accounts in budgetary and financial accounting • Discusses the relation between the chart of accounts and IFMIS • Explains key steps for identifying data requirements and structures for developing a chart of accounts
Author:
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 162
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Book Description
Provides an authoritative account and explanation of the revised IMF Code of Good Practices on Fiscal Transparency (the Code), used by countries undertaking assessments of the transparency of their fiscal management practices (including so-called fiscal ROSCs), legislatures, civil society organizations, economists, and financial analysts. Supplemented by the revised Guide on Resource Revenue Transparency, it identifies numerous benefits from fiscal transparency, including providing citizens with information to hold governments accountable for their policy choices, informing and improving the quality of economic policy decisions, highlighting potential risks to the fiscal outlook, and easing a country's access to international capital markets.--Publisher's description.
Author: Mr.Bernardin Akitoby
Publisher: International Monetary Fund
ISBN: 1513532839
Category : Business & Economics
Languages : en
Pages : 66
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Book Description
This departmental paper investigates how countries in Central, Eastern, and Southeastern Europe (CESEE) can improve fiscal transparency, thereby raising government efficiency and reducing corruption vulnerabilities.
Author: Manal Fouad
Publisher: International Monetary Fund
ISBN: 1513576569
Category : Business & Economics
Languages : en
Pages : 61
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Book Description
Investment in infrastructure can be a driving force of the economic recovery in the aftermath of the COVID-19 pandemic in the context of shrinking fiscal space. Public-private partnerships (PPP) bring a promise of efficiency when carefully designed and managed, to avoid creating unnecessary fiscal risks. But fiscal illusions prevent an understanding the sources of fiscal risks, which arise in all infrastructure projects, and that in PPPs present specific characteristics that need to be addressed. PPP contracts are also affected by implicit fiscal risks when they are poorly designed, particularly when a government signs a PPP contract for a project with no financial sustainability. This paper reviews the advantages and inconveniences of PPPs, discusses the fiscal illusions affecting them, identifies a diversity of fiscal risks, and presents the essentials of PPP fiscal risk management.
