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Manual on Government Deficit and Debt - Implementation of ESA 2010 - 2014 edition

Manual on Government Deficit and Debt - Implementation of ESA 2010 - 2014 edition

Seventh edition
This new 2014 edition of the Manual is an updated version of the edition published in November 2013 which was an adaption to the new European System of Accounts (ESA 2010) entering into force on 1 September 2014. In the current edition only a few parts were amended: Part I on issues linked to the delimitation of the general government sector, Part II where several issues related to taxes and social contributions (tax refunds, tax amnesties, deferred tax assets) were added while the provisions on tax credits were reinforced. Also Part IV the chapter on defeasance structures was slightly amended and Part VIII on the measurement of general government debt was included. As usual, this edition results form a collective work under the supervision of Eurostat, in cooperation with experts representing EU Member States and other international institutions.

Electronic format

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Release date: 29/08/2014
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Additional information

Product Code: KS-GQ-14-010
ISBN: 978-92-79-39395-2
ISSN: 2315-0815
Digital Object Identifier (DOI): 10.2785/55028
Theme: Economy and finance
Collection: Manuals and guidelines