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Changes in Inventories in the National Accounts

Author

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  • Mr. Segismundo Fassler
  • Mr. Manik L. Shrestha

Abstract

The principles underlying the recording of changes in inventories are explained in the System of National Accounts, 1993 (1993 SNA), but operational guidelines on their measurement are lacking. This paper elaborates specific statistical techniques and their underlying assumptions for calculating changes in inventories and holding gains when only data on stocks of inventories are available. Several data situations are considered. The authors propose methods for measuring changes in inventories that meet the 1993 SNA principles. The paper also explores possibilities for implementing the proposed improvements and explains the interpretation of data on changes in inventories.

Suggested Citation

  • Mr. Segismundo Fassler & Mr. Manik L. Shrestha, 2003. "Changes in Inventories in the National Accounts," IMF Working Papers 2003/120, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:2003/120
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    References listed on IDEAS

    as
    1. Mr. Adriaan M. Bloem & Mr. Paul Cotterell & Terry Gigantes, 1996. "National Accounts in Transition Countries: Distortions and Biases," IMF Working Papers 1996/130, International Monetary Fund.
    2. Riccardo Fiorito, 1991. "Inventory Accounting And Profit Evaluation," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 37(4), pages 433-445, December.
    3. Fiorito, Riccardo, 1991. "Inventory Accounting and Profit Evaluation," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 37(4), pages 433-445, December.
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