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Issue detail

38.c. Application of accrual principles to the debt in arrears
Issue description and recommendation

The different statistical manuals do not use the same approach to the time of recording for scheduled debt repayments. Balance of Payments Manual, fifth edition, the External Debt Guide, and Government Finance Statistics Manual use the due-for-payment date basis involving imputation of transactions that the liability has been repaid and replaced by a short term debt. The 1993 SNA uses an accrual basis involving no imputation of transactions but continuing to show arrears in the same instrument until the liability is extinguished. If the accrual basis is followed, sub-headings or memorandum items for all or selected arrears might be introduced.

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Chapters affected by this issue, and their status (For more information click corresponding chapter from the list)
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21. Measuring corporate activity

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