HomeSNAISWGNAKnowledge BaseDataTechnical CooperationPublications
You are here:   ISWGNA >> Updating the SNA >> Towards the 2008 SNA >> 1993 SNA Update Information >> List of Issues

1993 SNA Update Information - Expert comments for issue:
Contracts and leases of assets

Issue description
Issue description in [English] | [French] | [Russian] | [Spanish]
The 1993 SNA refers to contracts, leases and licences in a number of contexts but there is no overview that sets out the principles of the appropriate treatment of all such arrangements. Further, clarification is desirable concerning several specific points:
1. the definition and treatment of operating and financial leases on fixed assets,
2. when legal constructs should be recognized as assets,
3. whether tradable government permits should be treated as assets,
4. can sub-contracting lead to the creation of an asset,
5. can a difference between a contract price and the corresponding prevailing price affect the treatment of existing leases.
Expert comments
There are no expert comments for this issue/subissue so far.
Navigation Options
*Back to Issues
*See all issues/subissues with expert comments
*See all AEG recommendations for this issue
*See all country comments for this issue

About  |  Sitemap  |  Contact Us
Copyright © United Nations, 2019