As the name suggests, the financial and wealth accounts record the financial flows and other economic flows that either increase a sector's wealth or decrease a sector's wealth, as well as the stock of assets and liabilities at a point in time. The financial and wealth accounts can be divided into the accumulation accounts and the balance sheet.
The accumulation accounts record transaction flows and other economic flows in non-financial assets, financial assets and liabilities. The accumulation accounts are divided into the following accounts:
- capital account
- financial account
- other changes in asset account
The balance sheet provides a stock dimension to the Canadian System of National Economic Accounts. The balance sheet account records the stock of assets and liabilities and resulting net worth for each sector of the economy… (more)
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