01763cas a2200253 a 4500 AALejournalIMF002394 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451854299 1018-5941 BD-DhAAL BD-DhAAL Fassler, Segismundo. Changes in Inventories in the National Accounts / Segismundo Fassler, Manik Shrestha. Washington, D.C. : International Monetary Fund, 2003. 1 online resource (46 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students The principles underlying the recording of changes in inventories are explained in the System of National Accounts, 1993 (1993 SNA), but operational guidelines on their measurement are lacking. This paper elaborates specific statistical techniques and their underlying assumptions for calculating changes in inventories and holding gains when only data on stocks of inventories are available. Several data situations are considered. The authors propose methods for measuring changes in inventories that meet the 1993 SNA principles. The paper also explores possibilities for implementing the proposed improvements and explains the interpretation of data on changes in inventories. Mode of access: Internet Shrestha, Manik. IMF Working Papers; Working Paper ; No. 2003/120 Full text available on IMF http://elibrary.imf.org/view/journals/001/2003/120/001.2003.issue-120-en.xml IMF e-Library