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Persistent link: https://www.econbiz.de/10011522260
Preparations are underway to revise national accounting to implement actuarial recording of pension liabilities for …
Persistent link: https://www.econbiz.de/10011449487
This paper documents the construction of a South African Social Accounting Matrix (SAM) for the year 2012. The SAM is …
Persistent link: https://www.econbiz.de/10011451281
As important part of national economy, the agri-food sector had oscillating evolutions in the post-accession period, mainly generated by the need to get in line with the EU requirements. The analysis of the resources-utilizations ratio, from the point of view of production account, reveals...
Persistent link: https://www.econbiz.de/10011455682
The article deals with the estimation of a tax gap incurred by devastation of a tax base and concentrates on undervaluation of incomes from an independent activity. The distortion rate was estimated by means of database data from national accounts; the database is internationally comparable. The...
Persistent link: https://www.econbiz.de/10011460531
Persistent link: https://www.econbiz.de/10012036985
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...
Persistent link: https://www.econbiz.de/10012040184
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 …
Persistent link: https://www.econbiz.de/10012040260
implementing the System of Environmental Economic Accounts (SEEA). The paper ultimately proposes a broader accounting framework …
Persistent link: https://www.econbiz.de/10012133155
The Eurostat-JRC project "Full International and Global Accounts for Research in Input-Output Analysis" (FIGARO) has produced experimental EU inter-country supply, use and input-output tables for the year 2010 in line with ESA 2010 methodology (3). This paper uses FIGARO tables to analyse the...
Persistent link: https://www.econbiz.de/10012133171