The Relationship Between Macroeconomic Statistics Guidelines and Accounting Standards
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.
|Date of creation:||01 Dec 2004|
|Date of revision:|
|Contact details of provider:|| Postal: |
Phone: (202) 623-7000
Fax: (202) 623-4661
Web page: http://www.imf.org/external/pubind.htm
More information through EDIRC
|Order Information:||Web: http://www.imf.org/external/pubs/pubs/ord_info.htm|
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Grossman, Sanford J & Miller, Merton H, 1988.
" Liquidity and Market Structure,"
Journal of Finance,
American Finance Association, vol. 43(3), pages 617-37, July.
- Carol S. Carson & Lucie LalibertÃ©, 2001. "Manualson Macroeconomic Statistics; A Stocktaking to Guide Future Work," IMF Working Papers 01/183, International Monetary Fund.
When requesting a correction, please mention this item's handle: RePEc:imf:imfwpa:04/233. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jim Beardow)or (Hassan Zaidi)
If references are entirely missing, you can add them using this form.