Links between business accounting and national accounting
By: Department of Economic and Social Affairs, Statistics Division.
Contributors: United Nations. Statistical Division.
Series: Studies in methods.; no. 76
Publisher: United Nations
Published: 2000
Place of publication: New York
Language: eng
Number of pages: 267
Subjects: National income -- Accounting.; Accounting.
Other titles: Handbook of national accounting
Notes: Includes bibliographical references (p. 266-267).
"ST/ESA/STAT/SER.F/76"
"United Nations publication, Sales No. E.00.XVII.13"--T.p. verso.
Table of contents: title: Compilation of national accounts from business accounts: non-financial corporations -- Vu Quang Viet; title: Use of business cost accounting to determine the cost of a particular product in a multi-product enterprise -- Francis Rousse and Vu Quang Viet; title: Recording of change in inventories in the SNA and in the business accounts: a case study of Canadian practices -- Kishori Lal; title: Using business accounts to compile national accounts: the French experience -- Patrick Augeraud and Jean-Etienne Chapron; title: Use of business accounts in the compilation of United States national income accounts -- Robert P. Parker; title: Link between business accounts and national accounts for the non-financial sector -- Ching Hea Choo; title: Compilation of sector accounts of non-financial corporations: Latin American Practices -- Magda Ascues and Jan W. van Tongeren; title: Measurement of fixed capital stock and consumption of fixed capital -- Vu Quang Viet; title: Balance sheet valuation: produced intangible assets and non-produced assets -- Marcel Pomme and Willem Baris.