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1993 SNA Update Information - Costos por transferencia de propiedad

Issue description
Issue description in [English] | [French] | [Russian] | [Spanish]
El costo de transferir la propiedad de los activos financieros se considera como un gasto corriente en tanto que el de los activos no financieros se considera como un gasto de capital. Inicialmente la incógnita que se planteó era si los costos de transferencia de la propiedad de los activos no financieros debían seguir considerándose como gasto de capital o como gasto corriente. La revisión se amplió para que abarcara el tratamiento de los costos de transferencia de la propiedad por la disposición del activo, incluidos los costos terminales y el período a lo largo del cual los costos de transferencia de la propiedad deben amortizarse mediante consumo del capital fijo.
Corresponding papers (Click on icon to see document in either pdf or word format)
AEG papers:Posted on 12/22/2004Click here to see pdf documentClick here to see word documentCosts of ownership transfer on non-financial assets
 Posted on 4/28/2004Click here to see pdf documentClick here to see word documentCosts of ownership transfer on non-financial assets
 
AEG summaries:Posted on 1/10/2005Click here to see pdf documentClick here to see word documentCosts of ownership – Part II
 Posted on 4/28/2004Click here to see pdf documentClick here to see word documentDecision of the AEG on the treatment of cost of ownership transfers in the SNA 1993 Rev.1
Statistics
Number of AEG recommendations:2
Number of country comments:88
Number of expert comments:1
Corresponding AEG Meetings
The issue was discussed at the following meetings:
February 2004, December 2004
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