ENGUIX, MORENO; ROCIO, MARÍA DEL; BENITO LÓPEZ, BERNARDINO - In: Estudios de Economía Aplicada 24 (2006) Agosto, pp. 629-629
In this paper, we are going to study the methodology to calculate the government net borrowing/net lending in National Accounts and Public Sector Accounting. We will determine the differences between both disciplines. The main discrepancy between the National Accounts (ESA-95) and Public Sector...
