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|c 5.00 USD
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|z 9781451958560
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|a 1018-5941
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|a BD-DhAAL
|c BD-DhAAL
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|a Levin, Jonathan.
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|a Valuation and Treatment of Depletable Resources in the National Accounts /
|c Jonathan Levin.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 1991.
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| 300 |
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|a 1 online resource (23 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a To assess the feasibility of the national accounts treating as assets depletable resources extracted for sale, the paper examines three issues: 1. whether treating natural resources as assets when they are used requires symmetrical accounting when they enter economic reserves; 2. at what stage between existence in nature and extraction entry to reserves could be counted; and 3. how the value of the in-ground natural resource component could be determined. It suggests treating natural resources entering reserves as 'imports' from the environmental account added to the capital account, registering additions to reserves at a stage involved in economic activities, and valuing reserves by procedures related to market price.
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|a Mode of access: Internet
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|a IMF Working Papers; Working Paper ;
|v No. 1991/073
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/1991/073/001.1991.issue-073-en.xml
|z IMF e-Library
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