Digitale Medien
Oxford, UK
:
Blackwell Publishing Ltd
Review of income and wealth
45 (1999), S. 0
ISSN:
1475-4991
Quelle:
Blackwell Publishing Journal Backfiles 1879-2005
Thema:
Wirtschaftswissenschaften
Notizen:
This paper analyses the treatments proposed by Chapter XIX (Annex B) of the 1993 SNA and the manual Inflation Accounting published by the OECD (Peter Hill) as alternatives to the traditional recording of nominal interest. Real interest and interest prime (annex B) are relevant for different purposes. Their amounts are not the same to the extent that actual compensation and full required compensation for inflation differ. The recording of negative real interest is not compatible with the exclusion of holding gains/losses from the SNA current accounts. The accounting treatments in Inflation Accounting (capital transfers, additional lending/borrowing, no nominal holding gains/losses) and Annex B (nominal holding gains/losses, no capital transfers, no new lending/borrowing) are contrasted.
Materialart:
Digitale Medien
URL:
http://dx.doi.org/10.1111/j.1475-4991.1999.tb00341.x
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