Manual on quarterly financial accounts for general government - Products Manuals and Guidelines

The second edition of the Manual on Quarterly Financial Accounts for General Government provides a detailed insight into the sources and methods used by countries to compile the data on quarterly financial accounts for general government. It presents the information in a structured way so that cross-country comparisons can be made. It integrates ESA 2010 concepts and documents improvements in compilation practices achieved since the first edition. All Members States' compilers provided extensive information on their compilation practices. Additionally, the Manual provides guidance for compilers. The Manual will be updated in the future, to act as a repository of information for compilers and users of the data. The Manual was compiled under the supervision of the Government Finance Statistics Task Force and validated by the Excessive Deficit Procedure Working Group.