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The Flow-of-Funds Accounts, the United Nations' System of National Accounts, and the Developing Countries
Author:
International Monetary Fund
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Series:
IMF Working Papers
Volume/Issue:
Volume 1989: Issue 095
Language:
English
Publication Date:
01 Jan 1989
DOI:
https://doi.org/10.5089/9781451950267.001
ISBN:
9781451950267
ISSN:
1018-5941
Pages:
52
Keywords:
WP; capital finance account; banking system; central bank; bank loan; foreign exchange; balance sheet; Capital account; Financial statements; Commercial banks; Capital formation; Europe
Legal-disclaimer:
IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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This paper considers flow-of-funds accounting and analysis in relation to the forthcoming revision of the United Nations’ System of National Accounts (SNA), with emphasis on the problems faced by developing countries in this area. After a survey of the uses of flow-of-funds data, we conclude that these accounts should continue to have a central place in the SNA. Next, conceptual relations between the SNA and the flow-of-funds accounts are explored as well as the question of harmonization with the Fund’s statistical systems. Finally, the feasibility of these accounts for developing countries is demonstrated by a sketch of appropriate estimation procedures.
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Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund