Income from Bonds : Treatment in the System of National Accounts 1993 /

How to account for interest on bonds in a system as integrated as the System of National Accounts 1993 (1993 SNA) has been a source of much controversy. Two main positions emerge: the debtor treatment based on the contractual arrangements of the bonds; and the creditor treatment based on current int...

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Xehetasun bibliografikoak
Egile nagusia: Laliberte, Lucie
Formatua: Aldizkaria
Hizkuntza:English
Argitaratua: Washington, D.C. : International Monetary Fund, 2002.
Saila:IMF Working Papers; Working Paper ; No. 2002/221
Sarrera elektronikoa:Full text available on IMF