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Public Sector Debt Statistics – Fundamental
This course, conducted by the Statistics Department, focuses on the conceptual framework of public sector debt statistics as presented in the Public Sector Debt Statistics: Guide for Compilers and Users 2011 (PSDSG 2011), as well as on the practical aspects of public sector debt data compilation. Basic concepts, accounting principles, and detailed classifications are dealt with in the context of the methodology that is harmonized with the Government Finance Statistics Manual 2014 (GFSM 2014) and the System of National Accounts (SNA 2008). The course examines coverage and accounting rules of the public sector debt statistics framework, valuation, classification, selected methodological issues, and the sources and methods used for compiling the statistics. It also deals with debt data reporting to the IMF and World Bank. The course is organized around a series of case studies