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14.120. These significant challenges involved in the compilation and measurement of merchanting and manufacturing services for compilers, in this section, have been addressed as 'Open questions' (and areas of required investigation). To this end, a number of the open questions have been discussed in international fora in recent years, and the outcome of these discussions, where appropriate and helpful, have been included below.
Open questions
When is a change substantive enough to change the nature of the product, in other words, when should a transaction be recorded as a manufacturing service and not merchanting? This will require investigating the scope to develop guidelines, consistent with the accounting framework, to determine when transformation (as opposed to merchanting) of a good occurs.
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14.132. Next steps: The international community, including the OECD, will continue to examine and investigate these open questions in the search to provide good practice for compilers of manufacturing services and merchanting transactions.