Accrual accounting of interest

This discussion group on the concept and measurement of interest has been instituted pursuant to a decision of the Intersecretariat Working Group on National Accounts (ISWGNA), which met at a technical level in April 1999 in Washington, D.C. The outcome of the discussion will inform the ISWGNA on the issues of importance to producers and users of statistics, and may eventually lead to a clarification of the 1993 SNA.

A good way to get acquainted with the issues at stake is to read the basic documents:

• Accrual Accounting of Interest: Is There a Case for Revising the 1993 SNA? (IMF)
  
• Full Accrual Accounting for Investment Income Under New International Statistical Standards (Bob McColl) 22k pdf file
  
• Holding Gains and Interest Accrual (Peter Hill) 18k pdf file
  
• Recording Interest on an Accrual Basis (Eurostat) 94k pdf file
  

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