Valuation and Treatment of Depletable Resources in the National Accounts /

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 betwe...

Täydet tiedot

Bibliografiset tiedot
Päätekijä: Levin, Jonathan
Aineistotyyppi: Aikakauslehti
Kieli:English
Julkaistu: Washington, D.C. : International Monetary Fund, 1991.
Sarja:IMF Working Papers; Working Paper ; No. 1991/073
Linkit:Full text available on IMF