Double-entry bookkeeping and balance of payments: the need for developing a new approach

On the basis of the identity between each country’s global imports (commercial and financial) and exports (commercial and financial), which is one of the fundamental economic principles of the balance of payments, the paper highlights why and how the leading account of transactions from/to the rest...

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Bibliographic Details
Main Authors: Edoardo Beretta, Alvaro Cencini
Format: Article
Language:English
Published: UAB Sustainability for Regions 2020-09-01
Series:Insights into Regional Development
Online Access:https://jssidoi.org/ird/article/41
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