Answered By: Bobray Bordelon
Last Updated: Aug 28, 2023     Views: 43

  • Government Finance Statistics (1990+)
    • The full run from 1972+ is found in Sage Data. Due to major breaks in methodology, the data is divided into 2 sets. Data can also be found through the IMF site. Documentation can be found in Government Finance Statistics Manual
    • Re: accrual vs. cash accounting.
      • Note that according to page 6 of the Government Finance Statistics Manual 2001: Companion Material, "Starting in 2003, all general government data [in the GFS Yearbook] are on an accrual basis. Data prior to 2003 are on a cash basis." This means there are major comparability issues when analyzing both pre-2003 and post-2003 GFS data. 
    • Re: GFS numbers in International Financial Statistics (IFS).
      • Beginning with the Aug. 2007 issue, the IFS is presenting annual, quarterly and monthly government finance statistics based on the analyticial framework of the Government Finance Statistics Manual 2001 (GFSM 2001). Previously, it was based on the Government Finance Statistics Manual 1986 (GFSM 1986), i.e. going forward the aim is to present accrual-based numbers, while previously cash-based numbers were presented.
      • For an overview, see Public Sector Debt Statistics: Guide for Compilers and Users.
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