The treatment of nominal holding gains and interest on financial assets under conditions of high inflation was described in the 1993 SNA (Chapter XIX, Annex B) and subsequently in the OECD publication A Manual on Inflation Accounting. These two publications take different approaches, however. What should appear in the 1993 SNA Rev. 1.
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AEG papers:
Posted on 2006-01-18
Interest under high inflation
Posted on 2004-04-28
Accounting for interest under high inflation
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Number of country comments:
5
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