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1993 SNA Update Information - Change of economic ownership (as term)

Subissue description
Issue description in [English] | [French] | [Russian] | [Spanish]
The principle of ownership is central to the determination of the timing of recording of transactions in financial and non-financial assets (including transaction in goods). However, the 1993 SNA does not explicitly define ownership. Does the term “economic ownership” better reflect the underlying economic reality by reflecting risks and rewards of ownership? Should the SNA draw a distinction between legal, physical, and economic ownership?
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 documentAdoption of concept of change of economic ownership
AEG summaries:Posted on 1/10/2005Click here to see pdf documentClick here to see word documentChange of economic ownership
Number of AEG recommendations:1
Number of country comments:42
Number of expert comments:none
Corresponding AEG Meetings
The subissue was discussed at the following meetings:
December 2004
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