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1993 SNA Update Information - Originales y copias

Issue description
Issue description in [English] | [French] | [Russian] | [Spanish]
Tras la inclusión en el SCN 1993 de programas informáticos como formación de capital, se hizo más evidente que el SCN no ofrece pautas para tratar originales y copias como productos diferentes ¿Debe el gasto en originales y en copias tratarse como gasto (en bienes nuevos) sobre la base de la diferencia entre un original y una copia?, o ¿Deben los originales considerarse como análogos a “existencias o stocks” de copias, y así el gasto sobre una copia en parte (o mayormente) refleje la venta de un bien existente? ¿Cómo deben registrarse las transacciones en copias?
Corresponding papers (Click on icon to see document in either pdf or word format)
AEG papers:Posted on 8/15/2005Click here to see pdf documentClick here to see word documentResults of the AEG e-discussion on Follow-Up to Original and Copies: Treatment of Annual Licenses-to-Use
 Posted on 8/15/2005Click here to see pdf documentClick here to see word documentThe treatment of annual licenses-to-use
 Posted on 12/22/2004Click here to see pdf documentClick here to see word documentThe treatment of originals and copies in the national accounts
 
AEG summaries:Posted on 9/30/2005Click here to see pdf documentClick here to see word documentOriginals and copies
 Posted on 1/10/2005Click here to see pdf documentClick here to see word documentOriginals and copies
Statistics
Number of AEG recommendations:2
Number of country comments:78
Number of expert comments:none
Corresponding AEG Meetings
The issue was discussed at the following meetings:
December 2004, July 2005
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