Issue detail | | Issue | | 38.a. Change of economic ownership (as term) |
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| | Issue description and recommendation | 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? |  | Click icon to see the provisional recommendation for this issue |  | Click icon to see background information for this issue (AEG papers, meetings, comments, etc.) | | (For the links above use your browser's back button to return to this page) |
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| | Chapters affected by this issue, and their status (For more information click corresponding chapter from the list) | | |  No draft yet,  AEG/world review draft,  Final draft | | 3. Stocks, flows and accounting rules |
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