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حسابداری و مالی::
دستورالعمل آمارهای مالی دولت
8.1 The Government Finance Statistics Manual (GFSM) calls for the compilation of consolidated gen- eral government and public sector statistics (including debt statistics).1 Consolidation is an important and last step in the process of compiling government finance statistics and debt statistics according to international standards.2 As discussed later in this chapter, a distinc- tion should be made between aggregated and consoli- dated statistics.
8.3 According to the GFSM, consolidation is a method of presenting statistics for a set of units (or entities) as if they constituted a single unit.
8.9 As illustrated in Box 8.1, in principle, consoli- dation does not affect the GFSM balancing items (for example, the net operating balance, net lending (+) / net borrowing (-), net worth, or net debt).
This is the result of the symmetry of the consolidation process, wherein the two sides of the consolidation adjustment always fall within the same broad section of the GFSM analytical framework.5
Ideally, in the public sector debt statis- tics compilation system, public sector accounting data should be linked (bridged) to the GFSM classification codes and the items to be eliminated in consolidation should be clearly identified.
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