1993 SNA Update Information - AEG recommendations for issue: Definición de activos económicos |
Issue description | Issue description in [English] | [French] | [Russian] | [Spanish] | El SCN debe ofrecer una definición clara de lo que constituye un activo, que sea consistente con la delimitación establecida en la frontera del activo respecto a las categorías reconocidas actualmente, así como proporcionar lineamientos para determinar si las que aparezcan en el futuro se incluirán en la frontera del activo. Esto debe ser acompañado de lineamientos sobre cómo deben valorarse los activos. ¿Debe seguir desarrollándose la definición en el SCN 1993? |
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AEG recommendations | Number of AEG recommendations for selected issue: | 1 | Corresponding meeting | Date posted | Recommendation | | Jan-Feb 2006 | 4/7/2006 | The AEG acknowledged there are some shortcomings with the 1993 SNA definition and agreed that some changes are required. In particular, the existing definition does not adequately cover issues such as risk, demonstrable value and constructive obligations. The AEG asked the Editor to amend the current definition of an asset, particularly taking into consideration the need for attention to risk and constructive liabilities. A draft of the relevant chapter(s) will be circulated to the AEG for comment. Any specific comments should be sent in writing to the Editor as soon as possible. Comments on potential translation problems that may affect the terms able to be used in the English version should be provided directly to the Editor. |
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