Australian Bureau of Statistics
5517.0 - Information Paper: Accruals-based Government Finance Statistics, 2000
Latest ISSUE Released at 11:30 AM (CANBERRA TIME) 13/03/2000
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2.1. International statistical standards play a significant role in the compilation of statistics by the ABS and statistical agencies in other countries. These standards are developed by the United Nations, International Monetary Fund (IMF)and other international organisations. The standards may focus at a macro-economic level, as in the System of National Accounts, or on selected statistics such as the balance of payments and government finance statistics.
2.3. The System of National Accounts 1993 (SNA93), produced jointly by the United Nations, IMF, World Bank, Commission of the European Communities and the Organisation for Economic Co-operation and Development, plays a pivotal role in the compilation of economic data by the ABS. It serves as an integrating framework for the collection and compilation of economic data for all sectors of the economy.
2.6. The IMF’s current guidelines on government finance statistics, A Manual on Government Finance Statistics (1986 edition), outlines a cash-based analytical and statistical framework for the compilation of government finance statistics. It provides guidelines and discussion on coverage, selection and preparation of data, analysis, classification and relationships with other data systems.
2.7. The Manual is being revised to an accrual basis of recording and to harmonise with SNA93 in other respects. This means that concepts that are common to both the system of national accounts and government finance statistics are defined in the same way. Where concepts are not common, they can be uniquely defined and applied in their respective systems; however, a well-harmonised system would ensure that links are established at appropriate levels so that inter-relationships are known.
This page last updated 20 January 2006
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