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...

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Detaylı Bibliyografya
Yazar: Levin, Jonathan
Materyal Türü: Dergi
Dil:English
Baskı/Yayın Bilgisi: Washington, D.C. : International Monetary Fund, 1991.
Seri Bilgileri:IMF Working Papers; Working Paper ; No. 1991/073
Online Erişim:Full text available on IMF