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International Monetary Fund – Government Finance Statistics Manual 2014
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The Government Finance Statistics Manual 2014 (GFSM 2014)describes a specialized macroeconomic statistical frameworkthe government finance statistics (GFS) frameworkdesigned 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.
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