A comparison of debt measures in fiscal statistics and public sector financial statements

Giovanna Dabbicco

Public Money & Management, 2018, vol. 38, issue 7, 511-518

Abstract: This paper examines the differences between measures of debt used to analyse a government's financial position. It compares the statistical and accounting approaches and presents a way of reconciling the two statements: thereby identifying possible convergence between GPFS and GFS. In doing so, it contributes to the ongoing international debate on harmonization of public sector accounting standards, such as IPSAS/EPSAS and GFS.

Date: 2018
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DOI: 10.1080/09540962.2018.1527543

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