Coverart for item
The Resource Income from bonds : treatment in the System of national accounts 1993, Lucie Laliberté

Income from bonds : treatment in the System of national accounts 1993, Lucie Laliberté

Label
Income from bonds : treatment in the System of national accounts 1993
Title
Income from bonds
Title remainder
treatment in the System of national accounts 1993
Statement of responsibility
Lucie Laliberté
Creator
Contributor
Author
Subject
Genre
Language
eng
Summary
How to account for interest on bonds in a system as integrated as the System of National Accounts 1993 (1993 SNA) has been a source of much controversy. Two main positions emerge: the debtor treatment based on the contractual arrangements of the bonds; and the creditor treatment based on current interest rates and prices of assets/liabilities. Using the discounted cash flow model, this paper explores the treatment of income and other benefits from assets in the 1993 SNA. It finds that the debtor approach to bond interest conforms with the 1993 SNA recording income and other benefits from assets, as that approach captures the results of effective decision making between institutional units
Member of
Action
digitized
Cataloging source
OCLCE
http://bibfra.me/vocab/lite/collectionName
IMF eLibrary
http://library.link/vocab/creatorName
Laliberté, Lucie
Index
no index present
LC call number
HG3881.5.I58
LC item number
W67 no.02/221 ONLINE
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
http://library.link/vocab/relatedWorkOrContributorName
International Monetary Fund
Series statement
IMF Working Paper
Series volume
WP/02/221
http://library.link/vocab/subjectName
  • Bonds
  • Interest
  • Income
  • National income
  • Debtor and creditor
  • Obligations (Valeurs)
  • Intérêt (Économie)
  • Revenu
  • Comptabilité nationale
  • Débiteur et créancier
  • Bonds
  • Debtor and creditor
  • Income
  • Interest
  • National income
Label
Income from bonds : treatment in the System of national accounts 1993, Lucie Laliberté
Instantiates
Publication
Copyright
Antecedent source
file reproduced from original
Bibliography note
Includes bibliographical references (page 29)
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
black and white
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Control code
648518544
Dimensions
unknown
Extent
1 online resource (29 pages)
Form of item
online
Isbn
9781451919844
Issn
2227-8885
Level of compression
  • lossless
  • lossy
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Other control number
10.5089/9781451919844.001
Reformatting quality
  • preservation
  • access
Reproduction note
Electronic reproduction.
Specific material designation
remote
System control number
(OCoLC)648518544
System details
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.
Label
Income from bonds : treatment in the System of national accounts 1993, Lucie Laliberté
Publication
Copyright
Antecedent source
file reproduced from original
Bibliography note
Includes bibliographical references (page 29)
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
black and white
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Control code
648518544
Dimensions
unknown
Extent
1 online resource (29 pages)
Form of item
online
Isbn
9781451919844
Issn
2227-8885
Level of compression
  • lossless
  • lossy
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Other control number
10.5089/9781451919844.001
Reformatting quality
  • preservation
  • access
Reproduction note
Electronic reproduction.
Specific material designation
remote
System control number
(OCoLC)648518544
System details
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.

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