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...
| المؤلف الرئيسي: | |
|---|---|
| التنسيق: | دورية |
| اللغة: | English |
| منشور في: |
Washington, D.C. :
International Monetary Fund,
2002.
|
| سلاسل: | IMF Working Papers; Working Paper ;
No. 2002/221 |
| الوصول للمادة أونلاين: | Full text available on IMF |