Valuation and Treatment of Depletable Resources in the National Accounts

Valuation and Treatment of Depletable Resources in the National Accounts
To assess the feasibility of the national accounts treating as assets depletable resources extracted for sale, the paper examines three issues: 1. whether treating natural resources as assets when they are used requires symmetrical accounting when they enter economic reserves; 2. at what stage between existence in nature and extraction entry to... READ MORE...

Publication date: August 1991
ISBN 9781451958560
$15.00

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