1993 SNA Update Information - Land |
| Issue description | | Issue description in [English] | [French] | [Russian] | [Spanish] | | The 1993 SNA records improvements to land as gross fixed capital formation, but in the balance sheet such
improvements are included with land itself – a non-produced asset. Should land be split into two, with one
part recorded as a fixed asset and the other part recorded as a non-produced asset? If so, how should the
separation be made? One option is to distinguish between land that is in, or nearly in, its natural state as a
non-produced asset and the remainder as a fixed asset. Another option is to separate land from the
improvements made to it, and record the former as a non-produced asset and the latter as a fixed asset. |
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| Corresponding papers (Click on icon to see document in either pdf or word format) | | AEG papers: | Posted on 8/15/2005 |  |  | Results of the AEG e-discussion on Follow-Up to Land Improvements Classification of Some Land Improvements as Structures | | | Posted on 8/15/2005 | | | Classification of some land improvements as structures | | | Posted on 12/22/2004 | | | The treatment of land improvements | | | | AEG summaries: | Posted on 9/30/2005 | | | Land improvements and structures | | | Posted on 1/10/2005 | | | Treatment of land improvements |
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| Statistics | | Number of AEG recommendations: | 2 | | Number of country comments: | 79 | | Number of expert comments: | none |
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