The capital account
- Author: United Nations
- Main Title: System of National Accounts 2008 , pp 195-218
- Publication Date: July 2010
- DOI: https://doi.org/10.18356/1c08334a-en
- Language: English French, Russian
The capital account is the first of four accounts dealing with changes in the values of assets held by institutional units. It records transactions in non-financial assets. The financial account records transactions in financial assets and liabilities. The other changes in the volume of assets account records changes in the value of both non-financial and financial assets that result from neither transactions nor price changes. The effects of price changes are recorded in the revaluation account. These four accounts enable the change in the net worth of an institutional unit or sector between the beginning and end of the accounting period to be decomposed into its constituent elements by recording all changes in the prices and volumes of assets, whether resulting from transactions or not. The impact of all four accounts is brought together in the balance sheets. The immediately following chapters describe the other accounts just mentioned.
© United Nations
ISBN (PDF):
9789210544603
Book DOI:
https://doi.org/10.18356/4fa11624-en
Related Subject(s):
Economic and Social Development
Sustainable Development Goals:
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