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The IMF Working Papers series is designed to make IMF staff research available to a wide audience. Almost 300 Working Papers are released each year, covering a wide range of theoretical and analytical topics, including balance of payments, monetary and fiscal issues, global liquidity, and national and international economic developments.
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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.
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This provides guidance on how to implement the 1993 System of National Accounts in countries at different stages of statistical development. It looks at what is the appropriate framework and which elements should be given priority. It then looks at who the framework of national accounts information should be compiled.
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Johns story is filled with risky events, survival instinct, and perseverance. Service in the Royal Australian Navy has taken him around the world on great adventures and to about nineteen war zones or operational areas, but with the benefit of hindsight, none of you would have wanted to live his life. Johns life as a child was destroyed by the navy. His career as a young adult was destroyed by the resulting psychological injuries. His twilight years were destroyed by the conflict with the Department of Veterans Affairs (DVA) and government investigation and review agencies. These are the two components of this story.
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