XII. Other changes in assets account
Author:
International Monetary Fund
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Language:
English
Print Publication Date:
15 Mar 1993
Keywords:
BOOK; fixed capital; capital formation; fixed capital capital formation; accounts receivable; balancing item; opening balance; subsoil asset; asset boundary; Financial statements; Asset valuation; Capital account; Fiscal accounting and reporting; Asset prices

Abstract

12.1. This chapter is concerned with the recording of changes in the values of assets, liabilities, and net worth between opening and closing balance sheets that result from other flows—i.e., flows that are not transactions, the transactions being recorded in the capital account and financial account of the System.

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Cover System of National Accounts, 1993
System of National Accounts, 1993
ISBN:
9789211613520
Publication Date:
15 Mar 1993
Publisher:
International Monetary Fund
DOI:
https://doi.org/10.5089/9789211613520.071
Pages:
774