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The Case for Accrual Recording in the IMF's Government Finance Statistics System

The Case for Accrual Recording in the IMF's Government Finance Statistics System »

Source: The Case for Accrual Recording in the IMF's Government Finance Statistics System

Volume/Issue: 1996/73

Series: IMF Working Papers

Author(s): Don Efford

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1996

ISBN: 9781451849417

Keywords: recording, accrual accounting, national accounts, government finance statistics, accounting standards

This paper investigates whether the planned revision of the IMF’s A Manual on Government Finance Statistics should advocate an accrual basis of recording over the essentially cash basis of recording in the p...

Change of Ownership and Time of Recording in National Accounts1/

Change of Ownership and Time of Recording in National Accounts1/ »

Source: Change of Ownership and Time of Recording in National Accounts

Volume/Issue: 1988/6

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1988

ISBN: 9781451928754

Keywords: balance of payments, recording, capital account, current account

This paper establishes “economic ownership” as a crucial concept in analyses of the flows of goods and services in the production and consumption processes, and of income to the factors of production....

Treatment of Mobile Phone Licences in the National Accounts

Treatment of Mobile Phone Licences in the National Accounts »

Source: Treatment of Mobile Phone Licences in the National Accounts

Volume/Issue: 2001/72

Series: IMF Working Papers

Author(s): Nils Mæhle , and Robert Dippelsman

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2001

ISBN: 9781451849349

Keywords: Government Financial Statistics, spectrum, recording, accounts payable, Methodology for Collecting, Estimating, and Organizing Macroeconomic Data, National Budget, Deficit, and Debt: General

The treatment of license payments in the national accounts has become increasingly important in recent years; with mobile phone licenses being auctioned for substantial values in several countries. Because the text...

The Case for Accrual Recording in the IMF's Government Finance Statistics System

The Case for Accrual Recording in the IMF's Government Finance Statistics System »

Volume/Issue: 1996/73

Series: IMF Working Papers

Author(s): Don Efford

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1996

DOI: http://dx.doi.org/10.5089/9781451849417.001

ISBN: 9781451849417

Keywords: recording, accrual accounting, national accounts, government finance statistics, accounting standards

This paper investigates whether the planned revision of the IMF’s A Manual on Government Finance Statistics should advocate an accrual basis of recording over the essentially cash basis of recording in the p...

Change of Ownership and Time of Recording in National Accounts

Change of Ownership and Time of Recording in National Accounts »

Volume/Issue: 1988/6

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1988

DOI: http://dx.doi.org/10.5089/9781451928754.001

ISBN: 9781451928754

Keywords: balance of payments, recording, capital account, current account

This paper establishes “economic ownership” as a crucial concept in analyses of the flows of goods and services in the production and consumption processes, and of income to the factors of production....

Treatment of Mobile Phone Licences in the National Accounts

Treatment of Mobile Phone Licences in the National Accounts »

Volume/Issue: 2001/72

Series: IMF Working Papers

Author(s): Nils Mæhle , and Robert Dippelsman

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2001

DOI: http://dx.doi.org/10.5089/9781451849349.001

ISBN: 9781451849349

Keywords: Government Financial Statistics, spectrum, recording, accounts payable, Methodology for Collecting, Estimating, and Organizing Macroeconomic Data, National Budget, Deficit, and Debt: General

The treatment of license payments in the national accounts has become increasingly important in recent years; with mobile phone licenses being auctioned for substantial values in several countries. Because the text...