Damgaard, Jannick; Elkjaer, Thomas - In: Review of Income and Wealth 60 (2014) 2, pp. 245-260
type="main" <p>While the balance sheet approach has increased the focus on position data, differences in valuation practices for foreign direct investment (FDI) make cross-country comparisons difficult. To enhance comparability, the IMF's Balance of Payments and International Investment Position...</p>