Financial Derivatives : A Supplement to the Fifth Edition of the Balance of Payments Manual.

In the late 1990s, international statistical experts confirmed that financial derivatives should be treated as financial assets and that transactions in financial derivatives should be reported as separate transactions rather than as integral parts of the values of underlying transactions or of fina...

Täydet tiedot

Bibliografiset tiedot
Yhteisötekijä: International Monetary Fund. Statistics Dept
Aineistotyyppi: Aikakauslehti
Kieli:English
Julkaistu: Washington, D.C. : International Monetary Fund, 2000.
Sarja:Manuals and Guides; MG
Linkit:Full text available on IMF
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110 2 |a International Monetary Fund.  |b Statistics Dept. 
245 1 0 |a Financial Derivatives :   |b A Supplement to the Fifth Edition of the Balance of Payments Manual. 
264 1 |a Washington, D.C. :  |b International Monetary Fund,  |c 2000. 
300 |a 1 online resource (56 pages) 
490 1 |a Manuals and Guides 
500 |a <strong>Off-Campus Access:</strong> No User ID or Password Required 
500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
506 |a Electronic access restricted to authorized BRAC University faculty, staff and students 
520 3 |a In the late 1990s, international statistical experts confirmed that financial derivatives should be treated as financial assets and that transactions in financial derivatives should be reported as separate transactions rather than as integral parts of the values of underlying transactions or of financial assets to which some derivatives are linked as hedges. Therefore, to parallel revisions made to the System of National Accounts (1993), an addendum and amendments to the fifth edition (1993) of the Balance of Payments Manual (BPM5) were prepared and published, in early 2000, as a supplement entitled Financial Derivatives. This supplement comprises two parts. Part I contains a new chapter in which the features of financial derivatives and treatments appropriate for specific derivatives were described. Part II consists of modifications to those portions of the BPM5 that pertain to financial derivatives. The revisions are shown by means of shading and strikeout. Financial Derivatives is an essential component of the BPM5. 
538 |a Mode of access: Internet 
830 0 |a Manuals and Guides; MG 
856 4 0 |z Full text available on IMF  |u http://elibrary.imf.org/view/books/069/02330-9781557759412-en/02330-9781557759412-en-book.xml  |z IMF e-Library