In the late 1990s, international statistical experts confirmed that financial derivatives should be treated as financial assets and that transactions in financial derivatives should be reported as separate transactions rather than as integral parts of the values of underlying transactions or of...

This Manual offers guidelines for the presentation of monetary and financial statistics. It provides a set of tools for identifying, classifying, and recording stocks and flows of financial assets and liabilities, describes the standard, analytically oriented frame works in which the statistics...

The IMF has released the 2013 External Debt Statistics: Guide for Compilers and Users (2013 EDS Guide), which contains updated global standards for the compilation, reporting, and analytical use of external debt statistics. The 2013 EDS Guide was prepared under the responsibility of the nine...