The SEEA-2003 presents a classification of assets and its links to the 1993 SNA classification. Because of the changes in the classification in the 2008 SNA there is a need to revisit the asset classification. Furthermore, environmental assets are not clearly defined in the SEEA-2003. A definition, taking into account the change in the wording of the economic asset definition in the 2008 SNA, should be developed. |