IDEAS home Printed from https://ideas.repec.org/p/imf/imfwpa/2003-120.html
   My bibliography  Save this paper

Changes in Inventories in the National Accounts

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=16471
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. 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.
    2. 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.
    3. repec:bla:revinw:v:37:y:1991:i:4:p:433-45 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Timothy Smeeding & Gert Wagner & Mechthild Schrooten, 1998. "Old-Age Security Reforms in Central-Eastern Europe: The Cases of Czech Republic, Slovak Republic, Hungary and Poland," LIS Working papers 189, LIS Cross-National Data Center in Luxembourg.
    2. Mechthild Schrooten & Timothy M. Smeeding & Gert G. Wagner, 1998. "Old-Age Security Reforms in Central Eastern Europe: The Cases of Czech Republic, Slovak, Hungary and Poland," Discussion Papers of DIW Berlin 175, DIW Berlin, German Institute for Economic Research.
    3. Fiorito, Riccardo, 2003. "Inventory changes and the closing of macroeconometric models," International Journal of Production Economics, Elsevier, vol. 81(1), pages 75-84, January.
    4. William Jefferies, 2015. "On the Alleged Stagnation of Capitalism," Review of Radical Political Economics, Union for Radical Political Economics, vol. 47(4), pages 588-607, December.
    5. International Monetary Fund, 2005. "Ukraine; 2005 Article IV Consultation and Ex Post Assessment of Longer-Term Program Engagement: Staff Reports; Staff Supplement; and Public Information Notice on the Executive Board Discussion," IMF Staff Country Reports 05/415, International Monetary Fund.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:imf:imfwpa:2003/120. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Akshay Modi (email available below). General contact details of provider: https://edirc.repec.org/data/imfffus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.