Statistical Treatment of Accrual of Intereston Debt Securities:
When new international statistical standards were published in 1993, one of the major changes to the recommended presentation of the system of national accounts and the balance of payments was the adoption of accruals reporting for income and expenditure. However, as countries have begun to implemen...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
International Monetary Fund
2001
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| Schriftenreihe: | IMF Working Papers
Working Paper No. 01/132 |
| Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
| Zusammenfassung: | When new international statistical standards were published in 1993, one of the major changes to the recommended presentation of the system of national accounts and the balance of payments was the adoption of accruals reporting for income and expenditure. However, as countries have begun to implement these standards, questions have arisen about their exact interpretation in respect of interest flows associated with tradable debt, where the cash flow is fixed at the time of issue but where the price of the instrument fluctuates with market conditions. A clear consensus has yet to emerge. The paper explores the issues involved in using the alternative approaches, the so-called ""debtor"" and ""creditor"" approaches. The debtor approach uses the rate implicit at the time of issue, and the creditor approach, the current market rate. The paper concludes that the creditor approach is the only one consistent with accrual principles and market valuation for the debt outstanding. It reviews implications for national and sectoral saving from this approach |
| Beschreibung: | 1 Online-Ressource (42 p) |
| ISBN: | 1451855389 9781451855388 |
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| index_date | 2024-07-03T20:13:29Z |
| indexdate | 2024-07-10T09:35:37Z |
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| series2 | IMF Working Papers |
| spelling | Wright, Chris Verfasser aut Statistical Treatment of Accrual of Intereston Debt Securities Wright, Chris Washington, D.C International Monetary Fund 2001 1 Online-Ressource (42 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 01/132 When new international statistical standards were published in 1993, one of the major changes to the recommended presentation of the system of national accounts and the balance of payments was the adoption of accruals reporting for income and expenditure. However, as countries have begun to implement these standards, questions have arisen about their exact interpretation in respect of interest flows associated with tradable debt, where the cash flow is fixed at the time of issue but where the price of the instrument fluctuates with market conditions. A clear consensus has yet to emerge. The paper explores the issues involved in using the alternative approaches, the so-called ""debtor"" and ""creditor"" approaches. The debtor approach uses the rate implicit at the time of issue, and the creditor approach, the current market rate. The paper concludes that the creditor approach is the only one consistent with accrual principles and market valuation for the debt outstanding. It reviews implications for national and sectoral saving from this approach Online-Ausg Joisce, John Sonstige oth http://elibrary.imf.org/view/IMF001/06501-9781451855388/06501-9781451855388/06501-9781451855388.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Wright, Chris Statistical Treatment of Accrual of Intereston Debt Securities |
| title | Statistical Treatment of Accrual of Intereston Debt Securities |
| title_auth | Statistical Treatment of Accrual of Intereston Debt Securities |
| title_exact_search | Statistical Treatment of Accrual of Intereston Debt Securities |
| title_exact_search_txtP | Statistical Treatment of Accrual of Intereston Debt Securities |
| title_full | Statistical Treatment of Accrual of Intereston Debt Securities Wright, Chris |
| title_fullStr | Statistical Treatment of Accrual of Intereston Debt Securities Wright, Chris |
| title_full_unstemmed | Statistical Treatment of Accrual of Intereston Debt Securities Wright, Chris |
| title_short | Statistical Treatment of Accrual of Intereston Debt Securities |
| title_sort | statistical treatment of accrual of intereston debt securities |
| url | http://elibrary.imf.org/view/IMF001/06501-9781451855388/06501-9781451855388/06501-9781451855388.xml |
| work_keys_str_mv | AT wrightchris statisticaltreatmentofaccrualofinterestondebtsecurities AT joiscejohn statisticaltreatmentofaccrualofinterestondebtsecurities |