GFS Manual (IMF)

The IMF Statistics Department’s Goverment Finance Statistics Manual 2001 (GFSM 2001) updates the 1986 edition of GFSM. The 2001 edition describes an integrated statistical system that is harmonized with the 1993 edition of the System of National Accounts. see: http://www.imf.org/external/pubs/ft/gfs/manual/index.htm