The IMF's statistical systems in context of revision of the United Nations' A system of national accounts /
This volume contains a selection of papers presented at three expert group meetings sponsored by the Fund in 1987-88 for the revision of the SNA. These meetings dealt with issues in the balance of payments, government finance, and monetary statistics and were part of a sequence of expert group meeti...
Clasificación: | Libro Electrónico |
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Autor Corporativo: | |
Otros Autores: | |
Formato: | Electrónico eBook |
Idioma: | Inglés |
Publicado: |
Washington, D.C. :
International Monetary Fund,
1991.
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Temas: | |
Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Contents
- Foreword
- Preface
- Introduction
- PART I: EXTERNAL SECTOR TRANSACTIONS
- 1. Residents of an Economy
- 2. Treatment of International Organizations
- 3. Change of Ownership and Time of Recording in the National Accounts
- 4. Conversion of Balance of Payments Transactions as a Source of Valuation Changes: Problems, Principles, and Practical Solutions
- 5. Currency Conversion in a Multiple Exchange Rate System
- 6. Treatment of Exchange Rate Differentials in the National Accounts
- 7. Harmonization of the Classification of External Current Account Transactions8. Proposed Treatment of Reinvested Earnings on Direct Investment
- 9. Classification of International Transactions in Services, Income, and Unrequited Current Transfers
- 10. Measurement of a Nation's Terms of Trade Effect and Real National Disposable Income Within a National Accounting Framework
- 11. Classification of Capital Account Transactions
- 12. Classification of Corporate Enterprises
- 13. New Financial Instruments and the Balance of Payments
- 14. Classification of Transactions in Zero-Coupon Bonds, Junk Bonds, and Indexed Bonds in the Balance of Payments15. Some Issues in the Balance of Payments Presentation of Arrears and Debt Reorganization
- PART II: PUBLIC SECTOR ACCOUNTS
- 16. A Discussion of Public Sector Accounts
- 17. An Example of Progress in Delineating Relationships Between Government Finance Statistics and National Accounts Concepts
- 18. Overall Relationships Between the IMF's Government Finance Statistics and A System of National Accounts
- 19. Derivation of System of National Accounts Value from Government Finance Statistics Data20. Sectorization of Social Security Funds
- PART III: FINANCIAL FLOWS AND BALANCES
- 21. Flow-of-Funds Accounts, A System of National Accounts, and Developing Countries
- 22. The Financial Sector
- 23. Monetary Concepts and Definitions
- 24. Repurchase Agreements and Financial Analysis
- 25. Recording of Financial and Operational Leases and of Income on Zero- and Low-Coupon Bonds
- 26. Financial Leasing
- 27. Treatment of Deep-Discounted and Index-Linked Bonds in the National Accounts28. Principles of Valuation and Reconciliation Items in the IMF's Money and Banking Statistics and A System of National Accounts
- 29. Treatment of Output in the Banking Industry
- 30. A Further Look at the Treatment of Insurance in A System of National Accounts
- 31. How to Treat Nonproduced Assets and Exceptional Events in the National Accounts? Considerations on the Variations in Wealth Accounting
- 32. Fixed Capital Formation by Owner and User
- Contributors
- Abbreviations