1993 SNA Update Information - AEG recommendations for issue:
Recherche et développement (R-D) | | Issue description | | Issue description in [English] | [French] | [Russian] | [Spanish] | | Le SCN de 1993 n’assimile pas la production de la R D à la formation de capital, malgré que l’on estime généralement qu’elle contribue de manière appréciable à la croissance économique future. S’il fallait modifier le SCN, y aurait-il lieu de prévoir la comptabilisation de la totalité des dépenses en R D ou seulement certaines d’entre elles à titre de formation de capital? Est il possible de surmonter tous les problèmes pratiques que pose la production d’estimations satisfaisantes, par exemple en employant des données sur les dépenses recueillies conformément aux prescriptions du Manuel de Frascati et en obtenant des déflateurs et des durées de vie appropriés? |
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| | AEG recommendations | | Number of AEG recommendations for selected issue: | 1 | | Corresponding meeting | Date posted | Recommendation |  | | July 2005 | 9/12/2005 | A large majority of AEG members supported recommendation (a), that the 1993 SNA should be changed to recognise the outputs of R&D as assets.
A number of AEG members expressed concern about some aspects of recommendation (b). In particular, the proposed inclusion as assets of R&D made freely available would potentially change the current SNA definition of an asset. It was agreed that theoretically these should not be treated as assets. However, because the amount of R&D made freely available is likely to be small and difficult to identify, in practice they might not be excluded.
The definition of an asset (recommendation (c)) is being re-examined by the Canberra II Group.
The AEG agreed to use the Frascati Manual definition of R&D with the clarifying explanation that this does not imply that human capital is treated as an asset in the SNA.
Recommendations (e) and (f) were accepted.
The following amended version of recommendation (g) was accepted:
“Patented entities will no longer be separately identified as such in the system, but they will be subsumed into R&D assets.” |
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