As a newly introduced concept in SNA1993,valuables are identified as a category of produced assets.Valuables accounting contributes to improve the precision of relevant indicators,increase the reliability of research ...As a newly introduced concept in SNA1993,valuables are identified as a category of produced assets.Valuables accounting contributes to improve the precision of relevant indicators,increase the reliability of research and policy,and enhance the international comparability.After elaborating characteristics of valuables,this paper puts forth accounting methods for valuables based on international guidelines and practices of other countries.展开更多
文摘As a newly introduced concept in SNA1993,valuables are identified as a category of produced assets.Valuables accounting contributes to improve the precision of relevant indicators,increase the reliability of research and policy,and enhance the international comparability.After elaborating characteristics of valuables,this paper puts forth accounting methods for valuables based on international guidelines and practices of other countries.