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This paper is an attempt to contribute to the discussion of research and development (R&D) capitalisation in the system of national accounts. The paper first spells out under which conditions knowledge creation truly leads to fixed assets in the national accounts sense. As a next step, R&D...
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The origins of national accounting can be traced back to the 17th century. However, modern national accounts have … important standards for the economic accounts are those for the "family of macro-economic accounting" - national accounts … accounting have been described in detail by Bos (2017). Details about the development of international statistical standards for …
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