Government Finance Statistics Manual 2014

Th e Government Finance Statistics Manual 2014 (GFSM 2014) is part of a series of international guidelines on statistical methodologies that have been issued by the International Monetary Fund. Th e Manual updates the Government Finance Statistics Manual 2001, and is the third edition of guidelines that describe a specialized macroeconomic statistical framework, the government finance statistics (GFS) framework, designed to support fiscal analysis. Th e Manual was produced by the IMF’s Statistics Department in fulfillment of its mission to provide strong leadership for the development and application of sound statistical practices, and is published in service of the worldwide trend toward greater accountability and fiscal transparency.