KB logo

Provisional International Guidelines on the National and Sectoral Balance-Sheet and Reconciliation Accounts of the System of National Accounts

FP National Accounts
Compilation Guides/Handbooks
This publication contains detailed guidelines within the framework of SNA on balance-sheet and reconciliation accounts of institutional units only. It does not deal with statistics of the stocks of tangible assets that establishment-type units use in producing goods and services. Chapter I discusses the uses of balance-sheet and reconciliation accounts of institutional sectors; Chapter II deals with the relationship of the proposed guidelines to the transactions accounts of the SNA; chapter III defines national wealth and explains the concept of the independent net worth of corporations. The definition of the statistical units recommended for the balance-sheet accounts and their classification into institutional sectors are discussed in chapter IV. Chapter V proposes schemes of classification for assets and liabilities. The conceptual and practical problems of valuation of assets and liabilities and the entries in the reconciliation accounts, which concern the differences between the capital finance transactions during a period of account and the changes in the balance-sheet figures between the beginning and the end of the period, are discussed in chapters VI and VII. The standard accounts and supporting tables on balance sheets and reconciliations which should be added to the transactions accounts of SNA are shown in chapter VIII. Chapter IX contains a brief discussion of the statistical sources and practical problems of compiling balance-sheet and reconciliation data.

Related Links

Also In This Category

On a scale of 1-5, please rate the helpfulness of this article

Not Helpful
Very Helpful
Optionally provide your comments to help us improve this article...

Thank you for your feedback!

Add Your Comments
Email Address:
RadEditor - HTML WYSIWYG Editor. MS Word-like content editing experience thanks to a rich set of formatting tools, dropdowns, dialogs, system modules and built-in spell-check.
RadEditor's components - toolbar, content area, modes and modules
Toolbar's wrapper  
Content area wrapper
RadEditor's bottom area: Design, Html and Preview modes, Statistics module and resize handle.
It contains RadEditor's Modes/views (HTML, Design and Preview), Statistics and Resizer
Editor Mode buttonsStatistics moduleEditor resizer
RadEditor's Modules - special tools used to provide extra information such as Tag Inspector, Real Time HTML Viewer, Tag Properties and other.
Verification Code:
Created: 15 Years Ago
Created By: FP National Accounts
Last Modified: 13 Years Ago
Last Modified By: Administrator2
Type: INFO
Article not rated yet.
Article has been viewed 13.9K times.
Find Similar
Customer Support Software By InstantKB 2015-2
Execution: 0.000. 10 queries. Compression Disabled.