Treatment Of Mobile Phone Licences In The National Accounts
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Treatment Of Mobile Phone Licences In The National Accounts
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Author : Mr.Robert Dippelsman
language : en
Publisher: International Monetary Fund
Release Date : 2001-05-01
Treatment Of Mobile Phone Licences In The National Accounts written by Mr.Robert Dippelsman and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-05-01 with Business & Economics categories.
The treatment of license payments in the national accounts has become increasingly important in recent years; with mobile phone licenses being auctioned for substantial values in several countries. Because the text of the System of National Accounts 1993 does not provide specific guidance on these licenses, their treatment needs to be decided on general principles. This paper concludes that there are usually two assets involved with mobile phone licenses, namely, the spectrum which is owned by the government, and the license which is an intangible nonproduced asset sold by the government to the licenseholder. The values of these two assets are linked complementarily. Alternative treatments of recording the license payments as sale of the spectrum itself, other taxes on production, production of a service, or rent, are considered and rejected. Methods of amortization of the license over its life are considered. An annex raises issues concerning the recognition of rights and obligations as assets and liabilities in national accounting.
Treatment Of Mobile Phone Licences In The National Accounts
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Author : Robert J. Dippelsman
language : en
Publisher:
Release Date : 2001
Treatment Of Mobile Phone Licences In The National Accounts written by Robert J. Dippelsman and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Assets (Accounting) categories.
Treatment Of Mobile Phone Licenses In The National Accounts
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Author : Robert J. Dippelsman
language : en
Publisher:
Release Date : 2007
Treatment Of Mobile Phone Licenses In The National Accounts written by Robert J. Dippelsman and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with categories.
The treatment of license payments in the national accounts has become increasingly important in recent years; with mobile phone licenses being auctioned for substantial values in several countries. Because the text of the System of National Accounts 1993 does not provide specific guidance on these licenses, their treatment needs to be decided on general principles. This paper concludes that there are usually two assets involved with mobile phone licenses, namely, the spectrum which is owned by the government, and the license which is an intangible nonproduced asset sold by the government to the licenseholder. The values of these two assets are linked complementarily. Alternative treatments of recording the license payments as sale of the spectrum itself, other taxes on production, production of a service, or rent, are considered and rejected. Methods of amortization of the license over its life are considered. An annex raises issues concerning the recognition of rights and obligations as assets and liabilities in national accounting.
Treatment Of Mobile Phone Licenses In The National Accounts
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Author : Robert J. Dippelsman
language : en
Publisher:
Release Date : 2003
Treatment Of Mobile Phone Licenses In The National Accounts written by Robert J. Dippelsman and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with categories.
This paper addresses the question of how to record mobile phone license payments in the national accounts. It concludes that there are usually two assets involved with mobile phone licenses: the spectrum, which is owned by the government, and the license, which is an intangible non-produced asset sold by the government to the licenseholder. The values of these two assets are linked complementarily. A set of indicators is proposed that jointly may help judging whether the license or lease arrangement constitutes an asset in its own right or not. Alternative treatments of recording the license payments such as sale of the spectrum itself, other taxes on production, production of a service, or rent, are considered and rejected. Methods of amortization of the license over its life are considered.
Treatment Of Mobile Phone Licenses In The National Accounts
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Author : Robert J. Dippelsman
language : en
Publisher:
Release Date : 2001
Treatment Of Mobile Phone Licenses In The National Accounts written by Robert J. Dippelsman and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Assets (Accounting) categories.
System Of National Accounts 2008
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Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 2009-09-30
System Of National Accounts 2008 written by International Monetary Fund and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-09-30 with Business & Economics categories.
This joint publication of the United Nations, the European Commission, the International Monetary Fund, the Organization for Economic Cooperation and Development, and the World Bank reflects the changes and improvements that have been introduced to the System of National Accounts since its most recent revision in 1993. The System of National Accounts 2008 (2008 SNA) is a statistical framework that provides a comprehensive, consistent and flexible set of macroeconomic accounts for policymaking, analysis and research purposes. The 2008 SNA is expected to receive distinguished attention not only from professionals practicing in the field of national accounts but policy makers, analysts, academia and a broad range of users who rely on macroeconomic information obtainable from the updated system of accounts. It also provides an overarching framework for standards in other domains of economic statistics, facilitating the integration of these statistical systems to achieve consistency with national accounts. The publication that contains the 2008 SNA has been substantially updated from its previous version as a result of a multiyear collaborative project. Annex 3 of the publication provides a detailed description of the new features of the 2008 SNA. The 2008 SNA will support the implementation of international standards in national accounting and provide the methodological basis for improving the international comparability of national accounts data. When adopting the 2008 SNA as the updated new standard of national accounting, the United Nations Statistical Commission encouraged all countries to compile and report their national accounts on the basis of the 2008 SNA as soon as possible. The publication also provides practical new tools to complement the previously published version: a glossary of SNA terms and definitions and a comprehensive index.
Government Finance Statistics Manual 2014
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Author : Mrs.Sage De Clerck
language : en
Publisher: International Monetary Fund
Release Date : 2015-03-10
Government Finance Statistics Manual 2014 written by Mrs.Sage De Clerck and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-03-10 with Business & Economics categories.
The 2007–09 international financial crisis underscored the importance of reliable and timely statistics on the general government and public sectors. Government finance statistics are a basis for fiscal analysis and they play a vital role in developing and monitoring sound fiscal programs and in conducting surveillance of economic policies. The Government Finance Statistics Manual 2014 represents a major step forward in clarifying the standards for compiling and presenting fiscal statistics and strengthens the worldwide effort to improve public sector reporting and transparency.
Radio Spectrum Management
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Author : Haim Mazar (Madjar)
language : en
Publisher: John Wiley & Sons
Release Date : 2016-07-11
Radio Spectrum Management written by Haim Mazar (Madjar) and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-07-11 with Science categories.
This book presents the fundamentals of wireless communications and services, explaining in detail what RF spectrum management is, why it is important, which are the authorities regulating the use of spectrum, and how is it managed and enforced at the international, regional and national levels. The book offers insights to the engineering, regulatory, economic, legal, management policy-making aspects involved. Real-world case studies are presented to depict the various approaches in different countries, and valuable lessons are drawn. The topics are addressed by engineers, advocates and economists employed by national and international spectrum regulators. The book is a tool that will allow the international regional and national regulators to better manage the RF spectrum, and will help operators and suppliers of wireless communications to better understand their regulators.
Oecd Economic Outlook
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Author :
language : en
Publisher:
Release Date : 2004
Oecd Economic Outlook written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with OECD countries categories.
System Of National Accounts 1993
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Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 1993-03-15
System Of National Accounts 1993 written by International Monetary Fund and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993-03-15 with Business & Economics categories.
The 1993 SNA represents a major advance in national accounting. While updating and clarifying the 1968 SNA, the 1993 SNA provides the basis for improving compilation of national accounts statistics, promoting integration of economic and related statistics, and enhancing analysis of economic developments. The 1993 SNA deals more clearly with relationships between economic flows (such as production, income, savings, accumulation, and financing) and links between these flows and stocks. At the same time the 1993 SNA reflects the many significant developments that have taken place in financial markets and completes the integration of balance sheets into the system. The 1993 SNA also suggests how satellite accounts (e.g. environmental accounts) and alternative classifications (e.g., through social accounting matrices) an be used to augment the central framework of the system.