Links Between Business Accounting and National Accounting

Links Between Business Accounting and National Accounting PDF Author: United Nations
Publisher: United Nations Publications
ISBN: 9789211614275
Category : Accounting
Languages : en
Pages : 0

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Book Description
This publication is one of a series of handbooks prepared by the United Nations Statistics Division (UNSD) to help countries, particularly developing countries, implement the 1993 system of national accounts (SNA). It attempts to cover the conceptual and practical aspects of linking business accounts to national accounts through countries' experiences. The handbook aims to provide a general guide to business accounts and the possibility of linking items in them to SNA concepts allowing for local rules and regulations. It cannot provide a set of concrete and detailed international guidelines due to the diversity of business account standards among countries and the extent to which business accounts are made available to statisticians. The main target audiences for this handbook are staff responsible for the compilation of national accounts although it is also a useful reference tool for those who prepare statistics for the preparation of national accounts.

Links Between Business Accounting and National Accounting

Links Between Business Accounting and National Accounting PDF Author: United Nations
Publisher: United Nations Publications
ISBN: 9789211614275
Category : Accounting
Languages : en
Pages : 0

Get Book Here

Book Description
This publication is one of a series of handbooks prepared by the United Nations Statistics Division (UNSD) to help countries, particularly developing countries, implement the 1993 system of national accounts (SNA). It attempts to cover the conceptual and practical aspects of linking business accounts to national accounts through countries' experiences. The handbook aims to provide a general guide to business accounts and the possibility of linking items in them to SNA concepts allowing for local rules and regulations. It cannot provide a set of concrete and detailed international guidelines due to the diversity of business account standards among countries and the extent to which business accounts are made available to statisticians. The main target audiences for this handbook are staff responsible for the compilation of national accounts although it is also a useful reference tool for those who prepare statistics for the preparation of national accounts.

Links between business accounting and national accounting

Links between business accounting and national accounting PDF Author: Naciones Unidas
Publisher:
ISBN:
Category :
Languages : es
Pages : 267

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Book Description


A History of National Accounting

A History of National Accounting PDF Author: André Vanoli
Publisher: IOS Press
ISBN: 9781586034696
Category : Business & Economics
Languages : en
Pages : 554

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Book Description
In A History of National Accounting, Andre Vanoli focuses on the history of accounting in the second part of the 20th century. The book is about the relations between economic theories and the observation of the present and the past looked at from the viewpoint of economic measurement. Some parts of the book are especially devoted to the French experience in this field, but the point of view is deliberately universal. The publication is about; The birth of national accounting; The evolution of systems of accounts and accounting issues in the perspective of international harmonization; National accounts as a statistical synthesis; Concepts and their relations with economic theory; Uses and status of national accounting.

Understanding National Accounts Second Edition

Understanding National Accounts Second Edition PDF Author: Lequiller François
Publisher: OECD Publishing
ISBN: 9264214631
Category :
Languages : en
Pages : 520

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Book Description
This is an update of OECD 2006 "Understanding National Accounts". It contains new data, new chapters and is adapted to the new systems of national accounts, SNA 2008 and ESA 2010.

National Accounting and Economic Policy

National Accounting and Economic Policy PDF Author: Nancy D. Ruggles
Publisher: Edward Elgar Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 586

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Book Description
Contains papers written during the 1940s through the 1990s, reflecting the pioneering contribution of the authors to the development of national accounts. Papers are divided into three sections on the evolution and concepts of national accounting, the US system of national accounts, and the United Nations system of national accounts. Issues examined include pensions and insurance in national accounting, the relationship between national income accounting and economic policy, and the conceptual basis and evolution of national accounting systems and integrated economic accounts. Nancy Ruggles was formerly a senior research economist with the Institute for Economic and Social Policy Studies at Yale University. Richard Ruggles is a professor of economics at Yale University. Annotation copyrighted by Book News, Inc., Portland, OR

Changes in Inventories in the National Accounts

Changes in Inventories in the National Accounts PDF Author: Mr.Segismundo Fassler
Publisher: International Monetary Fund
ISBN: 1451854293
Category : Business & Economics
Languages : en
Pages : 47

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Book Description
The principles underlying the recording of changes in inventories are explained in the System of National Accounts, 1993 (1993 SNA), but operational guidelines on their measurement are lacking. This paper elaborates specific statistical techniques and their underlying assumptions for calculating changes in inventories and holding gains when only data on stocks of inventories are available. Several data situations are considered. The authors propose methods for measuring changes in inventories that meet the 1993 SNA principles. The paper also explores possibilities for implementing the proposed improvements and explains the interpretation of data on changes in inventories.

National Economic Accounting

National Economic Accounting PDF Author: Carleen O'Loughlin
Publisher: Elsevier
ISBN: 1483151603
Category : Business & Economics
Languages : en
Pages : 199

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Book Description
National Economic Accounting seeks to fill a gap that exists in the field of applied national accounting. It examines the relationship between accounting conventions and statistical material used in the accounts. The book is divided into three parts. Part One discusses the methodology of national accounting, and it covers the history, development, and purpose of national accounting. Part Two relates to the sources of data for national accounting, while Part Three discusses short-term, long-term, project, and economical planning, as well as national account statistics, regional studies, and international comparisons. As the book pays special attention to developing countries, it is highly recommended for government officials and others involved in economic matters in those countries. It is also suitable for accountants, economists, and financial analysts who are interested in national accounting and wish to learn more about it.

Accounting and Business Economics

Accounting and Business Economics PDF Author: Yuri Biondi
Publisher: Routledge
ISBN: 041588702X
Category : Business & Economics
Languages : en
Pages : 531

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Book Description
The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.

System of National Accounts, 1993

System of National Accounts, 1993 PDF Author: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 9789211613520
Category : Business & Economics
Languages : en
Pages : 778

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Book Description
The 1993 SNA represents a major advance in national accounting. While updating and clarifying the 1968 SNA, the 1993 SNA provides the basis for improving compilation of national accounts statistics, promoting integration of economic and related statistics, and enhancing analysis of economic developments. The 1993 SNA deals more clearly with relationships between economic flows (such as production, income, savings, accumulation, and financing) and links between these flows and stocks. At the same time the 1993 SNA reflects the many significant developments that have taken place in financial markets and completes the integration of balance sheets into the system. The 1993 SNA also suggests how satellite accounts (e.g. environmental accounts) and alternative classifications (e.g., through social accounting matrices) an be used to augment the central framework of the system.

Advanced Introduction to National Accounting

Advanced Introduction to National Accounting PDF Author: John M. Hartwick
Publisher: Edward Elgar Publishing
ISBN: 1839102349
Category : Business & Economics
Languages : en
Pages : 172

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Book Description
This clear and concise Advanced Introduction to National Accounting explores the post-1960 modernization of national accounting. John M. Hartwick offers insights into the arrival of Total Factor Productivity (TFP) and user cost, highlighting the importance of Tornqvist index numbers and translog production, cost and utility functions in its modernization.