System of National Accounts

ISWGNA

Annex 4: Research Agenda

The table below is based on the research agenda described in Annex 4 of the 2008 SNA. The list of issues is grouped broadly by subject area but it should be recognized at the outset that each is likely to have consequences beyond the subject heading.

To print the full list of the Annex 4: Research Agenda, click here .

A- Basic Accounting rules


1.	The relationship of SNA and IASB	Issue detail

2.	Consolidation of enterprise groups	Issue detail

3.	Trusts	Issue detail

4.	Final consumption of corporations	Issue detail

5.	Measuring the output of government services	Issue detail

6.	The treatment of social transfers in kind to the rest of the world	Issue detail

7.	Output of central banks: taxes and subsidies on interest rates applied by central banks	Issue detail

8.	The treatment of establishments in the SNA	Issue detail

9.	The inclusion of international organizations in the SNA	Issue detail

B- The concept of income


10.	Clarification of the income concept in the SNA	Issue detail

11.	GDP at basic prices	Issue detail

12.	The role of taxes in the SNA	Issue detail

13.	Life insurance	Issue detail

14.	Reinvested earnings	Issue detail

15.	Accruing interest in the SNA	Issue detail

16.	Calculation of FISIM	Issue detail

17.	High inflation	Issue detail

18.	The measurement of neutral and real holding gains and losses	Issue detail

19.	Income arising from assets	Issue detail

20.	Income from activities undertaken on an informal basis	Issue detail

C- Issues involving financial instruments


21.	Issues arising from a financial crisis	Issue detail

22.	Recognition of social security entitlements as liabilities	Issue detail

23.	Wider use of fair value for loans	Issue detail

24.	Provisions	Issue detail

25.	Debt concessionality	Issue detail

26.	Equity valuation and its implications	Issue detail

27.	Reverse transactions	Issue detail

D - Issues involving non-financial assets


28.	Tradable emission permits	Issue detail

29.	Leases to use or exploit natural resources	Issue detail

30.	Broadening the fixed asset boundary to include other intellectual property assets	Issue detail

31.	Costs of ownership transfer of valuables and non-produced assets	Issue detail

32.	Distinction between current maintenance and capital repairs	Issue detail

33.	Treatment of Private-Public Partnerships	Issue detail

34.	Transfer of ownership of an asset during its life	Issue detail

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