The Government Finance Statistics Manual 2014 (GFSM 2014)adescribes a specialized macroeconomic statistical frameworkaathe government finance statistics (GFS) frameworkaadesigned to support fiscal analysis. The manual provides the economic and statistical reporting principles to be used in compiling the statistics; describes guidelines for presenting fiscal statistics within an analytic framework that includes appropriate balancing items; and is harmonized with other macroeconomic statistical guidelines.Social security funds 2.100 A social security fund is a particular kind of government unit that is devoted to the operation of one or more social security schemes.30 In macroeconomic statistics, a social security fund is recognized if it meets theanbsp;...
|Title||:||Government Finance Statistics Manual|
|Author||:||Sage De Clerck, Tobias Wickens|
|Publisher||:||International Monetary Fund - 2015-03-10|