Measuring corporate activity

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.

Related Subject(s): Economic and Social Development