'Holding gains' presentation slideshows

Investments

Investments. 12. Bonds and notes (Debt securities). Common and preferred stock (Equity securities). Accounting for Investment Securities. Investments can be accounted for in a variety of ways, depending on the nature of the investment relationship. Reporting Categories for Investments.

656 views • 52 slides

CHAPTER 7 CURRENT COST ACCOUNTING

ACT 4191 : ACCOUNTING THEORY & PRACTICES. CHAPTER 7 CURRENT COST ACCOUNTING. PRESENTERS: NOR HASNI BINTI YUSUF 123263 NAZIHAH BINTI MAT NAYAN 123266 NASIHAH BINTI DAUD 127006. POINT OF VIEW OF CHAPTER 7 (CCA)/ LEARNING OBJECTIVES.

2.42k views • 46 slides

Marshall B. Reinsdorf

Implementation of SNA 2008 in the 2013 Comprehensive Revision of the U.S. National Income and Product Accounts (NIPAs). Marshall B. Reinsdorf. Workshop on SNA 2008 in Latin American National Accounts Rio de Janeiro September 17-18, 2013. Comprehensive revisions of NIPAs.

365 views • 36 slides

Financial Services

Financial Services. UN STATISTICS DIVISION Economic Statistics Branch National Accounts Section. UNSD/ECA National accounts workshop November 2005. 1. Definition of financial corporations Treatment of own funds Treatment of SPE and customers Identifying financial services

375 views • 33 slides

Chapter 14

Chapter 14. Alternative asset-valuation and income-determination models. Attributes that may be measured . There are four attributes of assets and liabilities that may be measured: historical cost current entry price current exit price capitalised or present value of expected cash flows.

526 views • 32 slides

Two mandates

The OECD Task Force on Financial Services Recommendations of the OECD Task Force on Financial Services in National Accounts, 9-11 May 2004 Anders Nordin OECD. Two mandates. Measurement of production of financial corporations. This includes: - Definition of financial corporations.

225 views • 22 slides

Issues in the Treatment of Defined Benefit Pension Schemes

195 views • 19 slides

On revaluation and the wealth effect in the national accounts

On revaluation and the wealth effect in the national accounts. Vaclav Rybacek Financial accounts section Czech statistical office. Why the wealth effect?. frequently mentioned causality

254 views • 13 slides

9 th meeting of the AEG 8-10 September 2014, Washington D.C. UNSD

9 th meeting of the AEG 8-10 September 2014, Washington D.C. UNSD. Treatment of holding gains/losses in estimates of investment income attributable to insurance policyholders and pension beneficiaries. 1. Outline of Presentation. Introduction

223 views • 13 slides

The concept of income

The concept of income. 11 Items. Clarification of the income concept in the SNA GDP valued only at basic prices The role of taxes and subsidies on products in the SNA Life insurance and defined benefit pensions Reinvested earnings Accruing interest in the SNA (creditor v debtor)

173 views • 6 slides