Mostrando artículos por etiqueta: Contabilidad nacional

CoverManual on sources and methods for the compilation of COFOG statistics - Classification of the Functions of Government (COFOG) - 2011 edition
This manual has been developed by the Task Force on COFOG in response to an increasing interest in high quality, comparable statistics on government expenditure broken down by purpose, according to the Classification of the Functions of Government (COFOG). It is its second edition, the first having been produced in 2007. The structure is essentially the same as before, covering user requirements, the analytical framework, methodological guidance, links with other international statistics, and countries' compilation practices. However, many detailed parts have changed, reflecting the need to update and clarify the original text, when necessary. Moreover, further methodological guidance is given by the addition of new case studies discussed and agreed by the Task Force on COFOG. [+]

CoverManual on quarterly non-financial accounts for general government - 2011 edition
The Manual on quarterly non-financial accounts for general government (QNFAGG Manual) complements the already existing Manual on compilation of taxes and social payments on a quarterly basis (published in 2002). These manuals establish an inventory of sources and methods used for compiling short-term public finance statistics but do not recommend "best practice". The compilation of the short-term public finance statistics is required by Commission Regulation (EC) 264/2000 of 3 February 2000 and by Regulation (EC) No 1221/2002 of the European Parliament and of the Council of 10 June 2002.
The first edition of the QNFAGG Manual was published in 2006. The present second edition (2011 edition) takes into account, recent changes in the national compilation systems for QNFAGG statistics, with a view to reflecting current practices. The update of the Manual was jointly carried out by Eurostat and by the statisticians, responsible in the National Statistical Institutes, for the compilation of QNFAGG statistics. [+]

CoverThe effect of the economic and financial crisis on government revenue and expenditure
Statistics in focus. Economy and finance 45/2011.
In 2010, total EU-27 general government revenue amounted to 44.0 % of GDP while expenditure stood at 50.3 % of GDP
In the European Union, the compilation of government revenue and expenditure data is well established by reference to the European System of Accounts (ESA95). This publication focuses on the developments in annual data in the context of the economic and financial crisis, examining the finances of EU governments over recent years. With the publication of 2010 general government revenue and expenditure data, the economic and financial crisis continues to show a strong impact on government revenue and expenditure, and consequently the deficit, as well as on the composition of revenue and expenditure. In 2010, total general government expenditure stood at 50.3% of GDP in the EU-27 while total general government revenue fell to 44.0% of GDP, which produced a deficit of 6.4% of GDP. [+]

CoverGeneral Government expenditure trends 2005-2010: EU countries compared
Statistics in focus. Economy and finance 42/2011
In 2010, general government expenditure amounted at 50.3% of EU-27 GDP. More than half is devoted to social protection and health. The other functions of government spending mainly concern general public services, education and economic affairs. This publication analyses the main trends related to general government expenditure, particularly looking at the purpose/function, i.e. the socio-economic objective of the government expenditure in question. [+]

COVERGovernment finance statistics - Summary tables 1/2011. Data 1996-2010
The tables in this publication present government finance statistics (GFS) data by Member State, for the EU27 and Eurozone and for Iceland, Switzerland and Norway. The GFS presentation shows, in an integrated way: government revenue, government expenditure, government deficit, transactions in assets, transactions in liabilities, other economic flows, and balance sheets. It gives a clear picture of the links between these data. The publication is intended primarily for national governments, Central Banks, economic analysts and academics with an interest in government finance, though could also be of interest to the wider public. Other references on the same subject are for example: Eurostat Manual on Government Deficit and Debt, Taxation trends in the European Union and GFS website. The value-added in comparison with other publications is to give an overview of government finances from several angles with consistency information. The publication covers an 15-year period (1996-2010). [+]

CoverManual on sources and methods for ESA 95 financial accounts - 2nd edition - 2011 update
This re-edition of the 'Manual on sources and methods for the compilation of ESA95 financial accounts, 2nd edition' includes an update of the chapter on recommendations and the one on Switzerland and gives a comprehensive description of the latest national sources and methodologies. The aim of the manual is to provide assistance and support to compilers and analysts of financial accounts.
It is structured with a first chapter covering the basic concepts relating to financial accounts and then a chapter for each Member State, and also for Switzerland. The manual is in an electronic manual, and will therefore be updated when new information becomes available. [+]

CoverEssential SNA (System of National Accounts): Building the basics. 2010 edition
Within the framework of international cooperation, Eurostat is conducting a series of projects that aim at a successful implementation of the 2008 System of National Accounts (SNA) in the Least Developed Countries, micro-states and other countries that have not yet implemented the SNA. This publication exhibits different practical tools and methods to deal with the implementation problems that are frequently found in the target countries. Likewise, it shows how to overcome problems such as valuation, data sources, data dissemination, etc. Before publication, the content has been tested on a sample of countries to improve its coverage, readability and relevance for target users. [+]

CoverGovernment finance statistics - Summary tables 2/2010. Data 1996-2009
The tables in this publication present government finance statistics (GFS) data by Member State, for the EU27 and Eurozone and for Iceland, Switzerland and Norway. The GFS presentation shows, in an integrated way: government revenue, government expenditure, government deficit, transactions in assets, transactions in liabilities, other economic flows, and balance sheets. It gives a clear picture of the links between these data. The publication is intended primarily for national governments, Central Banks, economic analysts and academics with an interest in government finance, though could also be of interest to the wider public. Other references on the same subject are for example: Eurostat Manual on Government Deficit and Debt, Taxation trends in the European Union and GFS website. The value-added in comparison with other publications is to give an overview of government finances from several angles with consistency information. The publication covers an 14-year period (1996-2009). [+]


CoverManual on Government Deficit and Debt - Implementation of ESA95. 2010 Edition.
ESA95 is the conceptual reference framework for national accounts and for the excessive deficit procedure, which is legally binding within the EU. The aim of this manual is to assist the interpretation of the ESA95 rules and help their application for appropriately calculating the government deficit and debt. It provides the answers to most of the statistical and accounting problems that arose in the EU in the last years. The manual is the result of a collective work of reflection, conceptual and textual collaboration, conducted by a group of experts, coordinated by Eurostat, representing EU Member States, the Commission and the European Central Bank. It was discussed and approved by the working parties on national and financial accounts as well as the Committee on Monetary Financial and Balance of payment statistics (CMFB). [+]

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