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...
| 第一著者: | |
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| フォーマット: | 雑誌 |
| 言語: | English |
| 出版事項: |
Washington, D.C. :
International Monetary Fund,
1991.
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| シリーズ: | IMF Working Papers; Working Paper ;
No. 1991/073 |
| オンライン･アクセス: | Full text available on IMF |