This Pre-publication draft of the revised Government Finance Statistics Manual 2014 (GFSM 2014) describes the macroeconomic statistical framework (the GFS framework) designed to support fiscal analysis. The manual provides the economic and statistical reporting principles to be used in compiling the statistics and guidelines for the presentation of fiscal statistics within an analytic framework that includes appropriate balancing items.

The revised guidelines have been harmonized with the updates in other macroeconomic statistical manuals and guides, such as the overarching System of National Accounts 2008 (2008 SNA), and the Balance of Payments and International Investment Position Manual 6th ed., and Public Sector Debt Statistics: Guide for Compilers and Users.

These revised manuals and guides address important international economic developments in recent years and take into account improved recording and methodological treatments of various events. The changes to GFSM 2001 incorporated in the GFSM 2014 can broadly be summarized as methodological changes agreed to in the update of 2008 SNA, clarifications on existing methodological guidelines, presentational changes, and a limited number of editorial changes.

This pre-publication draft is subject only to final editing for publication in book form. The Index is being compiled and will be included in the final publication. Versions of the GFSM 2014 in languages other than English will follow in due course.

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