Flows, stocks and accounting rules
- Author: United Nations Department of Economic and Social Affairs
- Main Title: System of National Accounts 1993 , pp 83-102
- Publication Date: June 2021
- DOI: https://doi.org/10.18356/9789210041669c004
- Language: English
3.1. This chapter deals with the basic nature of the entries in the accounts and tables of the System. First, it defines the nature of flows and stocks. These are the two basic forms in which information about the economy can be recorded in a system of national accounts, flows referring to actions and effects of events that take place within a period of time and stocks referring to a position at a point of time. Secondly, it explains the rules of accounting that underlie the recording of flows and stocks. The discussion in this chapter is a general one; definitions of specific flows and stocks and specific applications of the accounting rules appear in later chapters.
© 1993 United Nations
ISBN (PDF):
9789210041669
Book DOI:
https://doi.org/10.18356/9789210041669
Sustainable Development Goals:
-
From This Site
/content/books/9789210041669c004dcterms_title,dcterms_subject,pub_keyword-contentType:Journal -contentType:Contributor -contentType:Concept -contentType:Institution105
/content/books/9789210041669c004
dcterms_title,dcterms_subject,pub_keyword
-contentType:Journal -contentType:Contributor -contentType:Concept -contentType:Institution
10
5