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This course, presented by the IMF Statistics Department, focuses on both the conceptual framework of government finance statistics (GFS) as presented in the IMF’s Government Finance Statistics Manual 2014 (GFSM 2014, the update of the 2001 edition), and on practical aspects of data compilation.

The basic concepts, definitions, accounting rules, classifications and presentation tables of the GFS framework are discussed. The compilation and dissemination of comprehensive and cross country comparable GFS are explained.

Finally, the course shows how to use GFS to evaluate the impact of government activities on a country's economy.

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