摘要
Under conditions of high inflation,it is necessary to readjust the measurement and recording for interest.The 1993 SNA suggests apply the concept of real interest and a parallel treatment of interest.However,Andre Vanoli and Peter Hill,two accounting specialists,propose different recommendations on this issue.This paper conducts a comparative analysis over these recommendations.
Under conditions of high inflation, it is necessary to readjust the measurement and recording for interest. The 1993 SNA suggests apply the concept of real interest and a parallel treatment of interest. However, Andre Vanoli and Peter Hill, two accounting specialists, propose different recommendations on this issue. This paper conducts a comparative analysis over these recommendations.
出处
《统计研究》
CSSCI
北大核心
2006年第8期8-10,共3页
Statistical Research
