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...

Szczegółowa specyfikacja

Opis bibliograficzny
1. autor: Levin, Jonathan
Format: Czasopismo
Język:English
Wydane: Washington, D.C. : International Monetary Fund, 1991.
Seria:IMF Working Papers; Working Paper ; No. 1991/073
Dostęp online:Full text available on IMF