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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| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2002.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 2002/221 |
| 在線閱讀: | Full text available on IMF |