Public Sector Debt Statistics

This course, conducted by the IMF Statistics Department, deals with the conceptual framework of public sector debt statistics as presented in the Public Sector Debt Statistics Guide and on the practical aspects of compiling public sector debt data. Basic concepts, accounting principles, and detailed classifications are discussed in the context of methodology harmonized with government finance statistics and the system of national accounts. The course examines coverage and accounting rules for public sector debt, valuation, classification, important methodological issues, and the sources and methods used for compiling the statistics. It also deals with reporting debt data to the IMF and the World Bank. The course is organized around a series of case studies.