1993 SNA Update Information - Change of economic ownership (as term) |
Subissue description | Issue description in [English] | [French] | [Russian] | [Spanish] | The principle of ownership is central to the determination of the timing of recording of
transactions in financial and non-financial assets (including transaction in goods). However, the
1993 SNA does not explicitly define ownership. Does the term “economic ownership” better
reflect the underlying economic reality by reflecting risks and rewards of ownership? Should the
SNA draw a distinction between legal, physical, and economic ownership? |
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Corresponding papers (Click on icon to see document in either pdf or word format) | AEG papers: | Posted on 12/22/2004 | | | Adoption of concept of change of economic ownership | AEG summaries: | Posted on 1/10/2005 | | | Change of economic ownership |
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Statistics | Number of AEG recommendations: | 1 | Number of country comments: | 42 | Number of expert comments: | none |
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Corresponding AEG Meetings | The subissue was discussed at the following meetings: | December 2004 |
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