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| 1. | Reverse transactions | Issue details |
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| 2. | Debt concessionality | Issue details |
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| 3. | Clarification of income concept in the SNA - should holding gains be included? | Issue details |
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| 4. | Final consumption of corporations | |
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| 5. | The relationship of SNA and IASB | Issue details |
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| 6. | High inflation | Issue details |
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| 7. | Accrual interest in the SNA - the debtor or creditor approach? | Issue details |
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| 8. | Equity valuation and its implications | Issue details |
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| 9. | Provisions | Issue details |
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| 10. | Distinction between current maintenance and capital repairs | |
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| 11. | Broadening the fixed asset boundary to include other intellectual property assets | Issue details |
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| 12. | Treatment of Private-Public Partnerships | Issue details |
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| 13. | Consolidation, both for government and private enterprise groups | |
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| 14. | Wider use of fair value for loans | |
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| 15. | Recognition of social security entitlements as liabilities | |
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| 16. | Leases to exploit natural resources such as mineral deposits | Issue details |
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| 17. | Reinvested earnings | Issue details |
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| 18. | Output of central banks: taxes and subsidies on interest rates applied by central banks | Issue details |
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| 19. | Inclusion of international organizations in the SNA | Issue details |
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| 20. | Government social services | Issue details |
