This Manual provides guidance to compilers of national accounts on the concepts, data sources, and compilation methods required for development of a system of quarterly national accounts. More and more countries are recognizing that quarterly national accounts are an essential tool for...

This paper considers flow-of-funds accounting and analysis in relation to the forthcoming revision of the United Nations’ System of National Accounts (SNA), with emphasis on the problems faced by developing countries in this area. After a survey of the uses of flow-of-funds data, we conclude...

The IMF Working Papers series is designed to make IMF staff research available to a wide audience. Almost 300 Working Papers are released each year, covering a wide range of theoretical and analytical topics, including balance of payments, monetary and fiscal issues, global liquidity, and...

To assess the feasibility of the national accounts treating as assets depletable resources extracted for sale, the paper examines three issues: 1. whether treating natural resources as assets when they are used requires symmetrical accounting when they enter economic reserves; 2. at what stage...

This paper describes the primary framework associating the four principal price indices in the system of economic statistics—the Producer Price Index (PPI), the Consumer Price Index (CPI), and the Export and Import Price Indices (XPI and MPI)—with the macroeconomic value aggregates they...

Sponsored by the IMF's Statistics Department and edited by Vicente Galbis, this volume contributes to the international discussion that resulted in the UN's ""A System of National Accounts, 1993."" Experts from the IMF, UN, OECD, EC, and statistical institutions examine issues pertaining to...

Both national accounts and balance of payments are based on multiple, complex source data and typically undergo several routine revisions as more and better source data are incorporated into the final estimates. As a result, neither dataset can be subjected directly to the usual statistical...

How to account for interest on bonds in a system as integrated as the System of National Accounts 1993 (1993 SNA) has been a source of much controversy. Two main positions emerge: the debtor treatment based on the contractual arrangements of the bonds; and the creditor treatment based on current...

Over the last decade, a number of methodological manuals on macroeconomic datasets were produced by the international community. For a number of reasons, these manuals could be viewed as fragmented, disconnected, and branching in various directions. This paper groups by topics and broad...

This paper constructs a data set to document firms'' expenditures on an identifiable list of intangible items and examines the implications of treating intangible spending as an acquisition of final (investment) goods on GDP growth for Canada. It finds that investment in intangible capital by...