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List of Research Issues

Annex 4 of the 2008 SNA is a more general description of the research issues. More specific issues can be identified for each of these themes. This page provides more detail on these specific issues.

Issues on the long-term research agenda
1. Reverse transactionsIssue details
2. Debt concessionalityIssue details
3. Clarification of income concept in the SNA - should holding gains be included?Issue details
4. Final consumption of corporations 
5. The relationship of SNA and IASBIssue details
6. High inflationIssue details
7. Accrual interest in the SNA - the debtor or creditor approach?Issue details
8. Equity valuation and its implicationsIssue details
9. ProvisionsIssue details
10. Distinction between current maintenance and capital repairs 
11. Broadening the fixed asset boundary to include other intellectual property assetsIssue details
12. Treatment of Private-Public PartnershipsIssue details
13. Consolidation, both for government and private enterprise groups 
14. Wider use of fair value for loans 
15. Recognition of social security entitlements as liabilities 
16. Leases to exploit natural resources such as mineral depositsIssue details
17. Reinvested earningsIssue details
18. Output of central banks: taxes and subsidies on interest rates applied by central banksIssue details
19. Inclusion of international organizations in the SNAIssue details
20. Government social servicesIssue details

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