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文章基本信息

  • 标题:Method, Definitions and Sources
  • 本地全文:下载
  • 期刊名称:Finanzvermögen
  • 出版年度:2005
  • 卷号:1
  • 页码:28-28
  • 出版社:Österreichische Nationalbank
  • 摘要:The financial accounts for Austria are compiled in accordance with the rules of the European System of Accounts 1995 (ESA 95). The ESA framework is used to record both stocks (the financial assets held and the liabilities outstanding at the end of every reporting year) and flows (the financial investment and financing transactions
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