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The Relationship Between Macroeconomic Statistics Guidelines and Accounting Standards

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  • Lucie Laliberté
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    Abstract

    This paper aims to promote harmonization between macroeconomic statistics guidelines and accounting standards. It first highlights recent development that act as drivers to the harmonization of the two systems. It then compares the two systems and reviews approaches aimed at further harmonization. This is followed by a description of the specificity of each system in terms of the emphasis each puts on various aspects of data quality. The paper concludes that through differences between the two systems will remain, they are more likely to be documented, via statistical metadata, than in the past; in the public sector, there is a promising potential for data reconciliation in the form of bridging items; and convergence is likely to be achieved in selected areas.

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    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=17888
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    Bibliographic Info

    Paper provided by International Monetary Fund in its series IMF Working Papers with number 04/233.

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    Length: 37
    Date of creation: 01 Dec 2004
    Date of revision:
    Handle: RePEc:imf:imfwpa:04/233

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    Related research

    Keywords: National accounts; Statistics; accounting standards; equation; national accounting; statisticians; financial statistics; probability; contingent liabilities; government finance statistics; government finance; time series; international accounting standards; contingent liability; financial accounting; government performance; cash flow statement; statistical techniques; accounting practices; government funding; integral; national accounts statistics; survey; financial accounting standards; counting; statistical methods; statistical data;

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    1. Grossman, Sanford J & Miller, Merton H, 1988. " Liquidity and Market Structure," Journal of Finance, American Finance Association, vol. 43(3), pages 617-37, July.
    2. Carol S. Carson & Lucie Laliberté, 2001. "Manualson Macroeconomic Statistics," IMF Working Papers 01/183, International Monetary Fund.
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