Dérivés Financiers: Supplément à la Cinquième Édition (1993) du, Manuel de la Balance des Paiements
In the late 1990s, international statistical experts confirmed that financial derivatives should be treated as financial assets and that transactions in financial derivatives should be reported as separate transactions rather than as integral parts of the values of underlying transactions or of fina...
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| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | French |
| Veröffentlicht: |
Washington, D.C
International Monetary Fund
2000
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| Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
| Zusammenfassung: | In the late 1990s, international statistical experts confirmed that financial derivatives should be treated as financial assets and that transactions in financial derivatives should be reported as separate transactions rather than as integral parts of the values of underlying transactions or of financial assets to which some derivatives are linked as hedges. Therefore, to parallel revisions made to the System of National Accounts (1993), an addendum and amendments to the fifth edition (1993) of the Balance of Payments Manual (BPM5) were prepared and published, in early 2000, as a supplement entitled Financial Derivatives. This supplement comprises two parts. Part I contains a new chapter in which the features of financial derivatives and treatments appropriate for specific derivatives were described. Part II consists of modifications to those portions of the BPM5 that pertain to financial derivatives. The revisions are shown by means of shading and strikeout. Financial Derivatives is an essential component of the BPM5 |
| Beschreibung: | 1 Online-Ressource (68 p) |
| ISBN: | 1589060504 9781589060500 |
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| illustrated | Not Illustrated |
| index_date | 2024-07-03T20:13:14Z |
| indexdate | 2024-07-10T09:35:21Z |
| institution | BVB |
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| spelling | International Monetary Fund Statistics Dept oth Dérivés Financiers Supplément à la Cinquième Édition (1993) du, Manuel de la Balance des Paiements Washington, D.C International Monetary Fund 2000 1 Online-Ressource (68 p) txt rdacontent c rdamedia cr rdacarrier In the late 1990s, international statistical experts confirmed that financial derivatives should be treated as financial assets and that transactions in financial derivatives should be reported as separate transactions rather than as integral parts of the values of underlying transactions or of financial assets to which some derivatives are linked as hedges. Therefore, to parallel revisions made to the System of National Accounts (1993), an addendum and amendments to the fifth edition (1993) of the Balance of Payments Manual (BPM5) were prepared and published, in early 2000, as a supplement entitled Financial Derivatives. This supplement comprises two parts. Part I contains a new chapter in which the features of financial derivatives and treatments appropriate for specific derivatives were described. Part II consists of modifications to those portions of the BPM5 that pertain to financial derivatives. The revisions are shown by means of shading and strikeout. Financial Derivatives is an essential component of the BPM5 Online-Ausg International Monetary Fund Statistics Dept Sonstige oth http://elibrary.imf.org/view/IMF049/02330-9781589060500/02330-9781589060500/02330-9781589060500.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Dérivés Financiers Supplément à la Cinquième Édition (1993) du, Manuel de la Balance des Paiements |
| title | Dérivés Financiers Supplément à la Cinquième Édition (1993) du, Manuel de la Balance des Paiements |
| title_auth | Dérivés Financiers Supplément à la Cinquième Édition (1993) du, Manuel de la Balance des Paiements |
| title_exact_search | Dérivés Financiers Supplément à la Cinquième Édition (1993) du, Manuel de la Balance des Paiements |
| title_exact_search_txtP | Dérivés Financiers Supplément à la Cinquième Édition (1993) du, Manuel de la Balance des Paiements |
| title_full | Dérivés Financiers Supplément à la Cinquième Édition (1993) du, Manuel de la Balance des Paiements |
| title_fullStr | Dérivés Financiers Supplément à la Cinquième Édition (1993) du, Manuel de la Balance des Paiements |
| title_full_unstemmed | Dérivés Financiers Supplément à la Cinquième Édition (1993) du, Manuel de la Balance des Paiements |
| title_short | Dérivés Financiers |
| title_sort | derives financiers supplement a la cinquieme edition 1993 du manuel de la balance des paiements |
| title_sub | Supplément à la Cinquième Édition (1993) du, Manuel de la Balance des Paiements |
| url | http://elibrary.imf.org/view/IMF049/02330-9781589060500/02330-9781589060500/02330-9781589060500.xml |
| work_keys_str_mv | AT internationalmonetaryfund derivesfinancierssupplementalacinquiemeedition1993dumanueldelabalancedespaiements AT internationalmonetaryfundstatisticsdept derivesfinancierssupplementalacinquiemeedition1993dumanueldelabalancedespaiements |