Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

25(154) - 2009 September

Expansion of circle of investment objects in the fixed assets in evolving conceptionsof national accounting

Vol. 8, Iss. 25, SEPTEMBER 2009

Available online: 10 November 2009

Subject Heading: The investment policy

JEL Classification:

Levin Vladimir аssociate professor, doctor of economics, head of the department of finance and credit, The Orenburg state agrarian university

Levina Tatyana applicant of the department of finance and credit, The Orenburg state agrarian university

Sovetova Natalia applicant of the department of finance and credit, The Orenburg state agrarian university ;

In connection with transition of domestic statistics to the System of National Accounts the essence of process of accumulation and consumption of a fixed capital has essentially changed in comparison with system of BNE operating in a planned economy. The important methodological problem is forthcoming revision of SNA-1993. Expected changes will mention, in particular, questions of identification of the assets border. Classification of non-financial assets offered in the article will change borders of the produced assets and will essentially expand a circle of investment objects in a fixed capital by the products of intellectual property, armament system, etc.

Keywords: the capital, balance, accumulation, funds, an active, a passive, consumption, losses, system, the account

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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