| Description |
1 online resource (13 pages) |
| Series |
IMF working paper ; no. 95/94 |
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IMF working paper ; no. 95/94
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| Summary |
Annotation This paper notes that, for the first time, the concept and treatment of reinvested earnings in the Funds Balance of Payments Manual and the 1993 System of National Accounts are fully harmonized. the paper presents the conceptual basis for the measurement of reinvested earnings and illustrative examples as to recording, from the Funds Balance of Payments Compilation Guide and Balance of Payments Textbook. Highlighted are the recommended time of recording of reinvested earnings, the calculation of earnings on a current operating basis, and the calculation of depreciation at replacement cost, notwithstanding possible practical difficulties in implementation |
| Bibliography |
Includes bibliographical references |
| Notes |
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212 MiAaHDL |
|
English |
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digitized 2010 HathiTrust Digital Library committed to preserve pda MiAaHDL |
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Print version record |
| Subject |
Balance of payments -- Statistics
|
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National income -- Accounting -- Statistics
|
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Investments, Foreign -- Statistics
|
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Balance of payments.
|
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Balance of payments.
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Investments, Foreign.
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National income -- Accounting.
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INVESTMENT ANALYSIS.
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BALANCE OF PAYMENTS.
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| Genre/Form |
Statistics.
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| Form |
Electronic book
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| Author |
International Monetary Fund. Statistics Department
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| ISBN |
1455241334 |
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9781455241330 |
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1462352987 |
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9781462352982 |
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