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. |