Government finance statistics manual 2014

The Government Finance Statistics Manual 2014 (GFSM 2014) - describes a specialized macroeconomic statistical framework––the government finance statistics (GFS) framework - designed 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.