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Metadata Glossary
What's New
Quarterly External Debt Statistics GDDS was updated on April 16, 2024
Quarterly External Debt Statistics SDDS was updated on April 16, 2024
Environment Social and Governance (ESG) Data was updated on April 16, 2024
World Development Indicators was updated on March 28, 2024
Metadata Glossary
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Filtered Results: 10
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Code
3.02.01.02.fscov
Indicator Name
Government Finance accounting concept
Short definition
Government finance accounting concept describes the accounting basis for reporting central government financial data.
Long definition
Government finance accounting concept describes the accounting basis for reporting central government financial data. For many countries government finance data have been consolidated into one set of accounts capturing all the central government's fiscal activities. Budgetary central government accounts do not necessarily include all central government units, the picture they provide of central government activities is usually incomplete.
Source
World Bank: World Development Indicator (Primary Data Documentation). Original source: IMF: Government Finance Statistics Yearbook.
Topic
Statistical Capacity Indicator (SCI)
Statistical concept and methodology
Score is 1 for consolidated account.
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