Intangible assets and transactions within multinational enterprises: implications for national economic accounts
Economic Research Working Paper No. 38
作者: Dylan G. Rassier | 出版年份: 2017
Transactions involving intangible assets within multinational enterprises impose challenges for national economic accountants. In light of the challenges, recent research at the United States Bureau of Economic Analysis aims to identify areas for improving the treatment of multinational enterprises in national economic accounts. This paper summarizes the work and demonstrates implications for gross domestic product – the most widely cited measure in national economic accounts – of the United States.