Issues of mainstreaming gender in debt and development resource management have taken centre stage in the continuing debate about improving the application of financial resources to achieve greater social equity. This handbook aims to enrich the information available to debt managers, gender advocates and other development practitioners while also moving the debate forward. The handbook highlights the linkages between debt and gender and discusses policies and action taken by international agencies and bilateral donors to promote and integrate gender issues in the provision of development assistance. It suggests effective and practical ways through which developing country governments can integrate gender equality considerations in their debt and development resource management. It makes recommendations for debt recording systems, such as CS-DRMS, to better track the impact of debt and externally funded programmes on gender perspectives.