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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.

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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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