Publication Details

Back Manual on Government Deficit and Debt — Implementation of ESA 2010 — 2019 edition

This new 2019 edition of the Manual is an updated version of the edition published in March 2016. In the current edition, at least one chapter of all parts has been amended in substance (see full list of chapters in the preface of the Manual), except Part 5 Sale of assets and Part 7 Debt related transactions and guarantees. New sub-sections Recording interest when there is a derivative in a debt instrument, Interest on off-market swaps, Claims in dispute and interests accrued on them and Interest accrued on intergovernmental loans unlikely to be repaid, as well as section 2.6.3 Accounting treatment of the EU financial instruments and chapter 4.7 Income contingent loans were added. 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

Download publication (EN)
Release date: 02‑08‑2019

Additional information

Product code: KS-GQ-19-007
ISBN: 978-92-76-09294-0
ISSN: 2315-0815
Digital Object Identifier (DOI): 10.2785/844106
Theme: Economy and finance
Collection: Manuals and guidelines