METHODOLOGICAL APPROACHES TO FORMATION OF System of national accounts PRODUCTION ACCOUNT INDICATORS ON THE BASIS OF ORGANIZATIONS’ FINANCIAL STATEMENTS DATA
The article concerns the problems of using the organization’s financial statement data in formation of production account indicators in the System of national accounts. In the article are analyzed the features of intermediate systems creation for the output and intermediate consumption indicators of the System of national accounts on the basis of use of the corresponding standards of IFRS and the schemes of their adjustments in the System of national accounts production account formation.