SIGMA Brief 28 aims to give guidance to auditors dealing with public procurement processes. Based on audit experience, it examines the stages that are worth looking at and explains why. It highlights those aspects that are recommended to be considered in more detail. It also gives advice as to...

The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the...

Household accounts presents data on disposable income, spending, savings, debt and financial assets of households. A household may be a person who makes provision for his or her own food and other essentials for living, or may be small group of people who share the same living accommodation,...

The breakdown of transactions and positions by counterpart sector enriches the information as included in the financial accounts and balance sheets by providing insight into the relationships between institutional sectors within an economy as well as between residents and non-residents. For a...

This dataset includes statistics on consolidated financial accounts flow by type of financial instruments, comprising financial transactions between institutional sectors such as net financial transactions, net acquisitions of financial assets and net incurrence of liabilities. Data are...

This comparative table includes statistics on simplified non-financial accounts, from the gross value added to the net lending/net borrowing.The core simplified non-financial accounts correspond to generation of income account, distribution of income account, use of disposable income account and...