Measuring corporate activity
- Author: United Nations
- Main Title: System of National Accounts 2008 , pp 427-433
- Publication Date: July 2010
- DOI: https://doi.org/10.18356/e4ed072f-en
- Language: English French, Russian
The purpose of this chapter is to discuss aspects particular to corporations in both the financial and non-financial corporation sectors. It begins in section B by discussing the demography of corporations; how they come about, how they disappear and how they merge with one another. The consequences of these actions in the SNA are almost all to do with recording the acquisition of the owner’s equity in corporations and in some cases reclassification of assets and liabilities between sectors.
© 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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