The Relationship Between Macroeconomic Statistics Guidelines and Accounting Standards

Author/Editor:

Lucie Laliberté

Publication Date:

December 1, 2004

Electronic Access:

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Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary:

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.

Series:

Working Paper No. 04/233

Subject:

English

Publication Date:

December 1, 2004

ISBN/ISSN:

9781451875621/1018-5941

Stock No:

WPIEA2332004

Price:

$15.00 (Academic Rate:$15.00)

Format:

Paper

Pages:

37

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