Inflation accounting : a manual on national accounting under conditions of high inflation

Acknowledgements --
Introduction --
This manual and the 1993 SNA --
Contents --
Data problems --
Chapter 1. Executive Summary --
Chapter 2. The Accounting Structure and Principles of the SNA --
-Introduction --
Transactions --
The accounting structure of the SNA --
Alternative accounting procedures under high inflation --
-Annex 2.1. Barter Transactions with Time Lags --
"Loan" transactions --
Accounting for barter transactions with time lags --
Chapter 3. Constant Price Level, or CPL Accounts --
Introduction --
Aggregation over goods and services and over intervals of time --
Accounts and inter-temporal resource allocation --
Constant price level accounts --
Reducing price variation by shortening the accounting period --
A numerical example of CPL accounts --
Alternative price levels --
Accounts at constant intra-period prices, or CIP accounts --
Constant price level balance sheets --
Accounts in a foreign currency --
Chapter 4. Price and Quantity Measurement --
Introduction --
Price and quantity comparisons for a single product --
Aggregate price and quantity indices based on current accounts --
Aggregate price and quantity indices based on CPL accounts --
Annual price and quantity indices under low or zero inflation --
-Annex 4.1. Factoring Value Changes into their Price and Quantity Components at the Level --
Chapter 5. Asset Prices, Holding Gains and Indexation --
Introduction --
Nominal holding gains and losses --
Index linked loans and securities --
Claims in kind --
The effects of alternative num©♭raires on holding gains --
Conclusions --
Chapter 6. Production Accounts --
Introduction --
The recording of changes in inventories and work-in-progress --
Quarterly production accounts and CPL accounts --
Consumption of fixed capital --
Production accounts at constant intra-period prices, or CIP accounts --
Trading gains or losses on production --
Annex 6.1. Holding Gains on Work-in-Progress --
Work-in-progress with stable prices --
Work-in-progress with inflation --
Work-in-progress spread over two or more accounting periods --
Chapter 7. Income Accounts --
Introduction --
Income, saving and changes in net worth in the SNA --
The primary distribution of income account --
Chapter 8. A General Index of Inflation --
Introduction --
Existing price indices --
General measures of inflation --
Flows for which values are imputed --
Short term indices --
References.