Government Finance Statistics Manual 2014

Regional Arrangements 337 on behalf of the union should, over time, be neu- tral on the member government revenue and expense.^1 ...

338 Government Finance Statistics Manual 2014 still exist, keeping some specifi c activities not directly linked to monetary pol ...

Regional Arrangements 339 needed to monitor the progress with the implementa- tion of fi scal coordination objectives. Harmoniza ...

340 Government Finance Statistics Manual 2014 Box A5.1 Regional Arrangements in the Harmonizing of GFS Customs Union of Belarus, ...

6 Th is appendix provides a generalized description of the relationship between the government fi nance statistics reporting gui ...

342 Government Finance Statistics Manual 2014 fi nancial reporting information can be used as a high- quality source for the dat ...

GFS and International Public Sector Accounting Standards 343 Box A6.1 Summary Comparison of GFS and IPSASs There is considerable ...

344 Government Finance Statistics Manual 2014 create GFS reports for individual institutional units, separate statistical report ...

GFS and International Public Sector Accounting Standards 345 GFS guidance is that probable exposures such as con- tingencies and ...

346 Government Finance Statistics Manual 2014 Measurement). Other marketable fi nancial instruments are measured at fair value. ...

GFS and International Public Sector Accounting Standards 347 partly because gains in one year may be reversed in subsequent year ...

348 Government Finance Statistics Manual 2014 A6.40 For GFS, standardized economic and func- tional classifi cations serve the s ...

GFS and International Public Sector Accounting Standards 349 of prior year fi gures for policy changes and errors is not specifi ...

350 Government Finance Statistics Manual 2014 revaluations and the statement in which changes in valuations are recorded may dif ...

Th is appendix describes the relationships between gov- ernment fi nance statistics and national accounts, bal- ance of payments ...

352 Government Finance Statistics Manual 2014 framework relates to the System of Environmental- Economic Accounting (SEEA) Centr ...

GFS and Other Macroeconomic Statistics 353 particular, the rules for time of recording, the valu- ation of fl ows and stock posi ...

354 Government Finance Statistics Manual 2014 Table A7.1 Main Differences between GFS and the SNA Indicator Differences identifi ...

GFS and Other Macroeconomic Statistics 355 Figure A7.1 Diagram of the Sequence of SNA Accounts accounts record capital transfers ...

356 Government Finance Statistics Manual 2014 Table A7.2 Linkages of the Statement of Operations in GFS with Sequence of SNA Tra ...