Estimate of Financial Stocks in the Household Sector

• Autorzy: Ruslan Motoryn

Warianty tytułu

Ocena oszczędności gospodarstw domowych

• Języki publikacji: EN

Abstrakty

W artykule autor poddaje ocenie oszczędności gospodarstw domowych z punktu widzenia ich ekonomicznej wartości, ocenia również dynamikę zmian oszczędności gospodarstw domowych w gospodarce ukraińskiej. Autor stosuje metodyczne podejście do obrachunku oszczędności gospodarstw domowych w gospodarce ukraińskiej.(abstrakt oryginalny)

EN

This paper discusses the concept of financial stocks with economic value, the flows that reflect changes in their economic value, and the accounting rules applied to the reporting on financial stocks. A definition of financial stocks in the household sector is considered. The requirements and methodical approaches to the calculation of indicators of financial stocks in the household sector of the Ukrainian economy are considered. The methodology of System of National Accounts in the partthree, "Financial assets and liabilities of households" is used. Financial assets and liabilities of households and their estimation is presented. The concepts of stocks and flows, and developing the rules for recording the changes in their economic value as part of the System of National Accounts are considered. An estimate of the level and dynamics of the currency indices of the financial stocks of the household sector of the Ukrainian economy is provided.(original abstract)

Słowa kluczowe

PL

Oszczędności; Gospodarstwa domowe; Gospodarka

EN

Savings; Households; Economy

• Czasopismo: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
• Rocznik: 2015
• Numer: nr 375 Quantitative Methods in Accounting and Finance
• Strony: 70-76

Twórcy

autor

Ruslan Motoryn

• Lublin University of Technology

Bibliografia

• GFR, 2000, Government Financial Reporting: Accounting Issues and Practices, New York.
• GFSM, 2001, Government Finance Statistics Manual 2001.
• Horngren C.T., Foster G., Datar S.M., Cost accounting: a managerial emphasis, 9 ed., Prentice Hall International.
• Horngren C.T., Sundem G.L., Elliot J.A., Introduction to Financial Accounting, 6 ed., Prentice Hall International.
• http://www.ukrstat.gov.ua/.
• Motoryn R., 2011, The problems of accounting of transactions in non-financial assets of general government sector of Ukraine, USUFIT, Kiev.
• OECD MANUAL 2009, Measuring Capital, 2nd ed., Paris.
• U.N., 2009, System of National Accounts 2008, New York, Sales No. E.08.XVII.29,
• document symbol ST/ESA/STAT/SER.F/2/Rev.5U.N.

Identyfikatory

DOI

10.15611/pn.2015.375.08