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The Treatment of Provisions in the National Accounts: Elements for the Review of the Sna

The aim of this paper is to launch a discussion on the general treatment of provisions and impairment of assets in the National Accounts, in the context of the review of the SNA. The paper argues that the SNA should recognize the provisions and impairment of assets that are recognised by business accounting standards, instead of, as currently, rejecting these items outside the scope of the accounts.