The Relationship Between Macroeconomic Statistics Guidelines and Accounting Standards /

This paper aims to promote harmonization between macroeconomic statistics guidelines and accounting standards. It first highlights recent development that act as drivers to the harmonization of the two systems. It then compares the two systems and reviews approaches aimed at further harmonization. T...

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Автор: Laliberte, Lucie
Формат: Журнал
Мова:English
Опубліковано: Washington, D.C. : International Monetary Fund, 2004.
Серія:IMF Working Papers; Working Paper ; No. 2004/233
Онлайн доступ:Full text available on IMF