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Doc.HC79.I5L55 2000
Copies In: 1
Copies Owned: 1
Serial Serial
TITLE: Links between business accounting and national accounting / Department of Economic and Social Affairs, Statistics Division.
ADDED TITLE: At head of title: Handbook of national accounting
SERIES: Studies in methods. Series F ; no. 76
PUBLISHED: New York : United Nations, 2000.
DESCRIPTION: viii, 267 p. : ill. ; 28 cm.
NOTES: "ST/ESA/STAT/SER.F/76"
NOTES: "United Nations publication, Sales No. E.00.XVII.13"--T.p. verso.
NOTES: Includes bibliographical references (p. 266-267)
NOTES: Compilation of national accounts from business accounts: non-financial corporations Vu Quang Viet -- Use of business cost accounting to determine the cost of a particular product in a multi-product enterprise Francis Rousse and Vu Quang Viet -- Recording of change in inventories in the SNA and in the business accounts: a case study of Canadian practices Kishori Lal -- Using business accounts to compile national accounts: the French experience Patrick Augeraud and Jean-Etienne Chapron -- Use of business accounts in the compilation of United States national income accounts Robert P. Parker -- Link between business accounts and national accounts for the non-financial sector Ching Hea Choo -- Compilation of sector accounts of non-financial corporations: Latin American Practices Magda Ascues and Jan W. van Tongeren -- Measurement of fixed capital stock and consumption of fixed capital Vu Quang Viet -- Balance sheet valuation: produced intangible assets and non-produced assets Marcel Pomme and Willem Baris.
SUBJECT: National income--Accounting.
SUBJECT: Accounting.
ADDED ENTRY: United Nations. Statistical Division.

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