Valuation and accrued interest
- Author: United Nations
- Main Title: Financial production, flows and stocks in the system of national accounts , pp 327-374
- Publication Date: July 2015
- DOI: https://doi.org/10.18356/22b34918-en
- Language: English
This chapter provides an overview of the valuation of financial assets and liabilities within the framework of the 2008 SNA. It defines and describes the various valuation principles and in which accounts to record valuation changes and other changes in the volume of assets and liabilities. The chapter also describes the treatment of accrued interest.
© United Nations
ISBN (PDF):
9789210541534
Book DOI:
https://doi.org/10.18356/571bfb5f-en
Related Subject(s):
Economic and Social Development
Sustainable Development Goals:
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