Matches in SemOpenAlex for { <https://semopenalex.org/work/W3125953265> ?p ?o ?g. }
Showing items 1 to 80 of
80
with 100 items per page.
- W3125953265 endingPage "41" @default.
- W3125953265 startingPage "1" @default.
- W3125953265 abstract "When new international statistical standards were published in 1993, one of the major changes to the recommended presentation of the system of national accounts and the balance of payments was the adoption of accruals reporting for income and expenditure. However, as countries have begun to implement these standards, questions have arisen about their exact interpretation in respect of interest flows associated with tradable debt, where the cash flow is fixed at the time of issue but where the price of the instrument fluctuates with market conditions. A clear consensus has yet to emerge. The paper explores the issues involved in using the alternative approaches, the so-called and approaches. The debtor approach uses the rate implicit at the time of issue, and the creditor approach, the current market rate. The paper concludes that the creditor approach is the only one consistent with accrual principles and market valuation for the debt outstanding. It reviews implications for national and sectoral saving from this approach." @default.
- W3125953265 created "2021-02-01" @default.
- W3125953265 creator A5021722689 @default.
- W3125953265 creator A5073096771 @default.
- W3125953265 date "2001-09-01" @default.
- W3125953265 modified "2023-09-23" @default.
- W3125953265 title "Statistical Treatment of Accrual of Intereston Debt Securities" @default.
- W3125953265 doi "https://doi.org/10.5089/9781451855388.001.a001" @default.
- W3125953265 hasPublicationYear "2001" @default.
- W3125953265 type Work @default.
- W3125953265 sameAs 3125953265 @default.
- W3125953265 citedByCount "0" @default.
- W3125953265 crossrefType "journal-article" @default.
- W3125953265 hasAuthorship W3125953265A5021722689 @default.
- W3125953265 hasAuthorship W3125953265A5073096771 @default.
- W3125953265 hasConcept C10138342 @default.
- W3125953265 hasConcept C106159729 @default.
- W3125953265 hasConcept C109948328 @default.
- W3125953265 hasConcept C120527767 @default.
- W3125953265 hasConcept C121955636 @default.
- W3125953265 hasConcept C139719470 @default.
- W3125953265 hasConcept C144133560 @default.
- W3125953265 hasConcept C145097563 @default.
- W3125953265 hasConcept C159091798 @default.
- W3125953265 hasConcept C162118730 @default.
- W3125953265 hasConcept C162324750 @default.
- W3125953265 hasConcept C163428354 @default.
- W3125953265 hasConcept C186027771 @default.
- W3125953265 hasConcept C2780414751 @default.
- W3125953265 hasConcept C2781426361 @default.
- W3125953265 hasConcept C4577558 @default.
- W3125953265 hasConcept C556758197 @default.
- W3125953265 hasConceptScore W3125953265C10138342 @default.
- W3125953265 hasConceptScore W3125953265C106159729 @default.
- W3125953265 hasConceptScore W3125953265C109948328 @default.
- W3125953265 hasConceptScore W3125953265C120527767 @default.
- W3125953265 hasConceptScore W3125953265C121955636 @default.
- W3125953265 hasConceptScore W3125953265C139719470 @default.
- W3125953265 hasConceptScore W3125953265C144133560 @default.
- W3125953265 hasConceptScore W3125953265C145097563 @default.
- W3125953265 hasConceptScore W3125953265C159091798 @default.
- W3125953265 hasConceptScore W3125953265C162118730 @default.
- W3125953265 hasConceptScore W3125953265C162324750 @default.
- W3125953265 hasConceptScore W3125953265C163428354 @default.
- W3125953265 hasConceptScore W3125953265C186027771 @default.
- W3125953265 hasConceptScore W3125953265C2780414751 @default.
- W3125953265 hasConceptScore W3125953265C2781426361 @default.
- W3125953265 hasConceptScore W3125953265C4577558 @default.
- W3125953265 hasConceptScore W3125953265C556758197 @default.
- W3125953265 hasIssue "132" @default.
- W3125953265 hasLocation W31259532651 @default.
- W3125953265 hasOpenAccess W3125953265 @default.
- W3125953265 hasPrimaryLocation W31259532651 @default.
- W3125953265 hasRelatedWork W118893544 @default.
- W3125953265 hasRelatedWork W142617480 @default.
- W3125953265 hasRelatedWork W1532422190 @default.
- W3125953265 hasRelatedWork W1966084699 @default.
- W3125953265 hasRelatedWork W1969901966 @default.
- W3125953265 hasRelatedWork W1993990170 @default.
- W3125953265 hasRelatedWork W2141799114 @default.
- W3125953265 hasRelatedWork W2284853568 @default.
- W3125953265 hasRelatedWork W2413532134 @default.
- W3125953265 hasRelatedWork W2418873448 @default.
- W3125953265 hasRelatedWork W2742561133 @default.
- W3125953265 hasRelatedWork W2772474894 @default.
- W3125953265 hasRelatedWork W2955745737 @default.
- W3125953265 hasRelatedWork W2955761010 @default.
- W3125953265 hasRelatedWork W2977187894 @default.
- W3125953265 hasRelatedWork W3121564091 @default.
- W3125953265 hasRelatedWork W3122424807 @default.
- W3125953265 hasRelatedWork W3122429570 @default.
- W3125953265 hasRelatedWork W3123430684 @default.
- W3125953265 hasRelatedWork W3124953115 @default.
- W3125953265 hasVolume "2001" @default.
- W3125953265 isParatext "false" @default.
- W3125953265 isRetracted "false" @default.
- W3125953265 magId "3125953265" @default.
- W3125953265 workType "article" @default.