A Proposal for Treating Research and Development As Capital Expenditures in the Canadian SNA

Autor: Salem, Meir, Siddiqi, Yusuf
Rok vydání: 2006
Předmět:
Popis: The paper outlines key conceptual and operational issues involved in capitalizing R&D expenditures in the Canadian System of National Accounts (CSNA), shows statistical estimates by industry for reference year 2000, and assesses the impact of capitalization on main CSNA aggregates.
Databáze: OpenAIRE