Hidden Bibliographic Details
| Other authors / contributors: | International Monetary Fund. Statistics Department.
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| ISBN: | 1455241334
9781455241330
1462352987
9781462352982
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| Notes: | Includes bibliographical references.
Restrictions unspecified
Electronic reproduction. [Place of publication not identified] : HathiTrust Digital Library, 2010.
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. http://purl.oclc.org/DLF/benchrepro0212
English.
digitized 2010 HathiTrust Digital Library committed to preserve
Print version record.
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| Summary: | Annotation This paper notes that, for the first time, the concept and treatment of reinvested earnings in the Funds Balance of Payments Manual and the 1993 System of National Accounts are fully harmonized. the paper presents the conceptual basis for the measurement of reinvested earnings and illustrative examples as to recording, from the Funds Balance of Payments Compilation Guide and Balance of Payments Textbook. Highlighted are the recommended time of recording of reinvested earnings, the calculation of earnings on a current operating basis, and the calculation of depreciation at replacement cost, notwithstanding possible practical difficulties in implementation.
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| Other form: | Print version: Bame, Jack. Measurement of reinvested earnings in the balance of payments. [Washington, D.C.] : International Monetary Fund, ©1995
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