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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.
Acknowledgements
The views expressed in this paper are those of the author and do not necessarily represent ISTAT's point of view. This data is taken from the author's 2016 doctoral thesis. An earlier version was presented at EGPA XII Spring Workshop in May 2016. The author thanks Public Money & Management's two anonymous reviewers for their insightful comments. She also thanks Gabriele Semeraro for comments and suggestions on the data.
Notes
* The author was a member of the Task Force on Alignment IPSAS /GFS of the IPSAS Board.
Additional information
Notes on contributors
Giovanna Dabbicco
Giovanna Dabbicco is a Researcher in the National Accounts Department, ISTAT, Rome, Italy.