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National Accounts Publications

NA compilation guides published by ISWGNA members
OECD Handbook on Compiling Digital Supply and Use Tables
Released:2023
Description:The digital economy is growing, with producers increasingly using digital technology to revolutionise their production processes, and with new business models being created based on the digital transformation. To improve the visibility of digitalisation in macroeconomic statistics, the Digital Supply and Use Tables (SUTs) framework has been developed under the auspices of the OECD’s Informal Advisory Group (IAG) on Measuring GDP in a Digitalised Economy. In the Digital SUTs framework, three dimensions are introduced for measuring the digital economy: the nature of the transaction (the “how”), the goods and services produced (the “what”), and the new digital industries (the “who”). The OECD Handbook on Compiling Digital SUTs explains these three dimensions and includes examples. It also presents the high priority indicators that have been agreed by the IAG and includes recommended templates for producing the outputs.
PDF version:English    
Printed version:English    
 
Handbook on the compilation of statistics on sea and air transport in national accounts and balance of payments
Released:2020
Description:This Handbook represents the first comprehensive overview of conceptual and practical issues related the compilation of statistics on sea and air transport in national accounts (NA) and balance of payments (BOP). Estimating the contribution of the use of vessels and aircraft to national economies is challenging due to the complexity of shipping and aviation business models and infrastructure. However, statistical institutions and data users have increasingly recognised the need for comprehensive, reliable and internationally available information on sea and air transport in NA and BOP. The purpose of this handbook is to increase and improve existing understanding of economic activities in shipping and aviation. This allows interpreting international manuals and guides, relevant for collecting and compiling sea and air transport statistics, in a consistent and coordinated way. This handbook is the result of the joint work of the members of the Eurostat Task Force on the compilation of statistics on sea and air transport, consisting of experts from Eurostat Unit C5 Balance of Payments and Integrated Global Accounts, European national statistical institutes and central banks, as well as the ECB. This handbook benefits from contributions of experts working in the maritime and aviation cluster. This handbook can also be downloaded from Eurostat website at the following link: https://ec.europa.eu/eurostat/web/products-manuals-and-guidelines/-/KS-GQ-20-007
PDF version:English    
Printed version:English    
 
Guidelines on producing leading, composite and sentiment indicators (UNECE)
Released:2019
Description:Leading, composite and sentiment (LCS) indicators offer a powerful way of communicating statistical information and of reaching out to users of statistics. The indicators can provide relevant and timely information on aspects of the economy and the society that are not covered by more conventional statistics. They can also provide information on complex phenomena in a simple and condensed form –for instance on current or expected economic development or on the well-being or sense of happiness of citizens. While some statistical offices already have experience in compiling and disseminating LCS indicators, practices differ and they are new to many others. The Bureau of the Conference of European Statisticians, therefore, in 2016 established a Task Force to develop practical and operational Guidelines for offices that are producing or considering the production of LCS indicators. These Guidelines are the results of the work of the Task Force and were endorsed by the Conference of European Statisticians in June 2019. The Guidelines introduce LCS indicators and explain their potential uses and the rationale for producing them. The Guidelines provide guidance to managers to aid their decision-making about whether and how to engage in the production of LCS indicators and give practical advice both for the compilation of LCS indicators and for their communication. While the Guidelines are targeted principally at national statistical offices, others interested in the compilation and use of LCS indicators will also find the Guidelines useful.
PDF version:English    
Printed version:English    
 
Overview of employment flash estimation methods
Released:2019
Description:The document provides a general overview of methods that are used in Member States for compiling employment flash estimates at 30 or 45 days after the quarter-end. It guides the compiler in the estimation process by following a step-by-step approach. The document discusses available source data, estimation procedures, model strategies, methods for forecasting missing data and the analysis of results. Description of countries’ methodologies, links to available software and references to literature are included as well. The document can be downloaded from Eurostat website at the following link: https://ec.europa.eu/eurostat/web/products-manuals-and-guidelines/-/KS-GQ-19-005?inheritRedirect=true
PDF version:English    
Printed version:English    
 
Practical guidelines for revising ESA 2010 data
Released:2019
Description:The guidelines released in 2019, have been prepared as a practical tool for compilers of national accounts based on ESA 2010. Their objective is to translate the voluntary recommendations on data revisions into specific practices that ensure that national accounts are accurate, reliable, consistent and comparable. Harmonised recommendations have been developed in the European Union for more than ten years, to guide compilers of national accounts and balance of payments statistics. A harmonised European revision policy (HERP) 4 was put in place to ensure coordinated and consistent revisions between the statistical domains within each country and across the EU. The guidelines give recommendations on how to conduct benchmark revisions (or major regular revisions) of ESA 2010 data, while recommendations are also given for routine revisions. The guidelines also discuss metadata and communication of benchmark, routine and non-scheduled revisions. The guidelines provide good practices for the application of HERP at national level and show how these are being assessed in the context of ESA 2010 quality reporting and assessment. Lastly, Eurostat’s revision policy and practices for ESA 2010 data are also presented. The document can be downloaded from Eurostat website at the following link: https://ec.europa.eu/eurostat/web/products-manuals-and-guidelines/-/KS-GQ-18-012
PDF version:English    
Printed version:English    
 
ESS guidelines on temporal disaggregation, benchmarking and reconciliation
Released:2018
Description:In official statistics there is an increasing demand for indicators at a higher frequency than have traditionally been observed. Eurostat and the European Statistical System (ESS) developed these guidelines to help data producers derive high frequency data (e.g. quarterly or monthly) from low frequency data (e.g. annual) and to address related temporal and accounting constraints. These guidelines are aimed at those involved in the production and analysis of infraannual European statistics (compiled by Eurostat) and corresponding country specific official statistics compiled by National Statistical Institutes (NSIs). They have been conceived both for experts and beginners. In order to rank the different methods, each issue is discussed following a structure with three parts: a description (free text presenting the problem), a list of options (various possibilities to deal with the specific issue) and a list of ranked alternatives (A,B,C). The document can be downloaded from Eurostat website at the following link: https://ec.europa.eu/eurostat/web/products-manuals-and-guidelines/-/KS-06-18-355
PDF version:English    
Printed version:English    
 
Handbook on the compilation of statistics on illegal economic activities in national accounts and balance of payments
Released:2018
Description:The handbook provides conceptual and practical guidance to national compilers concerning the preparation of estimates for IEAs. The IEAs discussed in the Handbook include, in addition to those covered by the recommendations of the GNI Committee (drugs, prostitution, smuggling of alcohol and tobacco), other IEAs such as money laundering, fencing, bribery, illegal transportation of migrants, trafficking in firearms, infringements of intellectual property right to be included in the accounting frameworks. An Annex to this Handbook contains country studies from Member States of the European Union and countries outside Europe. The document can be downloaded from Eurostat website at the following link: https://ec.europa.eu/eurostat/web/products-manuals-and-guidelines/-/KS-05-17-202
PDF version:English    
Printed version:English    
 
Compilation Guide on Inventories (Eurostat and OECD)
Released:2017
Description:The “Compilation Guide on Inventories” is part of a longer-term project to provide more guidance on the measurement of land and other non-financial assets. After having finalized the guidance on land, this new Guide has the objective to provide a better understanding of the methods that countries employ to estimate annual stocks of inventories on the balance sheet, to identify best practices, and to come up with concrete recommendations on a number of more problematic areas. The Guide will also discuss issues related to the estimation of changes in inventories. The document can be downloaded from Eurostat website at the following link: http://ec.europa.eu/eurostat/web/products-manuals-and-guidelines/-/KS-GQ-17-005 or from the OECD website at: http://www.oecd-ilibrary.org/trade/eurostat-oecd-compilation-guide-on-inventories_9789264283060-en.
PDF version:English    
 
Compilation Guide to Analyze Natural Resources in the National Accounts (IMF)
Released:2017
Description:The “Compilation Guide to Analyze Natural Resource in the National Accounts” includes compilation methods for measuring national accounts aggregates related to the extraction of natural resource wealth. It identifies key analytical uses of the macroeconomic statistics on natural resources, presenting transactions and other flows related to the natural resources industries and the products they produce. The guide contains a set of template tables to show statistics on natural resources in a standard presentation. The tables cover macroeconomic aggregates and a set of accounts for natural resources that report on assets, production, income and international transactions and provide relevant information for analytical purposes. The compilation methods and tables are based on the 2008 SNA and cover production, income and capital account variables. The guide also reflects issues of concern to balance of payments and the government finance statistics. It is designed for those countries where extraction industries are “macro-critical.” Partnerships include the UN working groups – Oslo and Ulaanbaatar Groups, and the project receives financing from the Managing Natural Resource Wealth - Topical Trust Fund. Further information can be obtained from the following link: http://www.imf.org/external/pubs/ft/qna/na.htm
PDF version:English    
 
Quarterly National Accounts Manual – 2017 Edition (IMF)
Released:2017
Description:The Quarterly National Accounts Manual provides conceptual and practical guidance for compiling quarterly national accounts (QNA) statistics. The 2017 edition offers a comprehensive review of the data sources, statistical methods, and compilation techniques to derive quarterly GDP and is consistent with the 2008 SNA. The 2017 QNA Manual improves and expands the content of the 2001 edition based on recent methodological advances, best country practices, and suggestions received from quarterly national accounts compilers and experts. The 2017 QNA Manual also benefits from technical assistance missions and training courses conducted by the IMF in well over 100 countries since 2001. The Guide can be downloaded from IMF website at the following link: http://www.imf.org/external/pubs/ft/qna/.
PDF version:English    
 
Understanding Financial Accounts
Released:2017
Description:Understanding Financial Accounts seeks to show how a range of questions on financial developments can be answered with the framework of financial accounts and balance sheets, by providing non-technical explanations illustrated with practical examples: What are the basic principles, concepts and definitions used for this framework which is part of the system of national accounts? What sources and which methodologies are used for their compilation? How are these used to monitor and analyse economic and financial developments? What can we learn about the 2007-2009 economic and financial crisis when looking at the numbers provided in this framework? What can we learn about financial risks and vulnerabilities? This publication is intended for young statisticians, students, journalists, economists, policy makers and citizens, who want to know more about the statistics that are at the heart of the analysis of financial developments in OECD economies.
PDF version:English    
 
Understanding Financial Accounts (OECD)
Released:2017
Description:As a follow-up to the publication “Understanding National Accounts”, for which a second and revised edition has been published in 2014, it has been decided to also have a similar publication on financial accounts and balance sheets. This decision was also triggered by the 2008 economic and financial crisis which showed the importance of having high quality and timely data on risks and vulnerabilities related to financial developments. The main goal of the publication is to explain the design, the compilation, and the potential use of financial accounts and balance sheets in an understandable and easily accessible way. The publication was drafted with the cooperation of various international organizations and countries. The document is available from the OECD website at the following link: http://www.oecd.org/publications/understanding-financial-accounts-9789264281288-en.htm.
 
Guide on Measuring Human Capital (ECE)
Released:2016
Description:The Guide discusses the concept of human capital, methodological and implementation issues, and challenges related to valuating human capital. It provides recommendations aimed at producing estimates that are as consistent as possible with national accounting concepts and are comparable across countries. The Guide can also be downloaded from ECE at the following link: https://www.unece.org/index.php?id=44704
PDF version:English    
 
Handbook on prices and volumes measures in national accounts (Eurostat)
Released:2016
Description:The measurement of prices and volumes in national accounts relates to the decomposition of transaction values in current prices into their price and volume components. This handbook intends to provide a complete discussion of the issues involved in measuring prices and volumes, from the general principles to the deflation of individual goods and services. This handbook is an update of the 2001 handbook on price and volume measures (based on ESA 95) bringing it into line with the new requirements of the European System of Accounts 2010 (ESA 2010). It is fully consistent with the principles of ESA 2010, and is intended to elaborate that framework. The document can be downloaded from Eurostat website at the following link: http://ec.europa.eu/eurostat/en/web/products-manuals-and-guidelines/-/KS-GQ-14-005
PDF version:English    
 
Monetary and Financial Statistics Manual and Compilation Guide (IMF)
Released:2016
Description:The “Monetary and Financial Statistics Manual and Compilation Guide” combines and updates the concepts, definitions, and recommendations contained in the 2000 Monetary and Financial Statistics Manual (MFSM) and the 2008 Monetary and Financial Statistics Compilation Guide (MFS Guide), to align it with the 2008 SNA, the sixth edition of Balance of Payments and International Investment Position Manual (BPM6), and the Government Finance Statistics Manual 2014 (GFSM 2014). The Manual offers a set of tools for identifying, classifying, and recording stocks and flows of financial assets and liabilities. At the same time, it assists compilers responsible for monetary data collection at the national level with practical recommendations on the classification, valuation, and sectoring of financial assets and liabilities for monetary statistics purposes, with special emphasis on borderline cases.
PDF version:English    
 
Overview of GDP flash estimation methods (Eurostat)
Released:2016
Description:The document provides a general overview of methods that are used in Member States for compiling GDP flash estimates at 30 days after the quarter-end. It guides the compiler in the estimation process by following a step-by-step approach. The document discusses preliminary analysis of available data, model strategies, and methods for forecasting missing data including the extensions to multivariate setups and the analysis of results. Links to available software and references to literature are included as well. The document can be downloaded from Eurostat website at the following link: http://ec.europa.eu/eurostat/en/web/products-statistical-working-papers/-/KS-TC-16-006
PDF version:English    
 
Compilation Guide on Land Estimation (Eurostat and OECD)
Released:2015
Description:The “Compilation Guide on Land Estimation” provides conceptual and practical guidance to statisticians concerning the estimation and valuation of land and to increase international comparability. The guide clarifies theoretical concepts and proposes a breakdown of land into categories so that international comparisons can be more easily made. It also discusses possible data sources, elaborates direct and indirect estimation methods and addresses several special estimation cases. The guide presents (an elaboration of) the information that is available on this topic in the 2008 SNA and in the European System of Accounts 2010 (ESA 2010) in a systematic and accessible way. The Guide can also be downloaded from Eurostat at the following link:(http://ec.europa.eu/eurostat/documents/3859598/6893405/KS-GQ-14-012-EN-N.pdf)
PDF version:English    
 
Foreign trade reported by non-residents: Recommendations for compilers of national accounts and balance of payments statistics (Eurostat and OECD)
Released:2015
Description:The principle of the change of economic ownership required by 2008 SNA / ESA 2010 and BPM6 presents particular challenges in the case of recording foreign trade reported by non-residents. Recommendations for compilers of national accounts and balance of payments statistics were elaborated, with a focus on practical steps to identify and measure the different possible cases. These recommendations are published in a note on Eurostat's website. The Guide can also be downloaded from Eurostat at the following link (http://ec.europa.eu/eurostat/documents/4187653/7102126/ESA-2010-note/3474d0b4-c358-41ed-8aa0-d13b6b828c99)
PDF version:English    
 
Guide to Measuring Global Production (ECE)
Released:2015
Description:The “Guide on Measuring Global Production”, which follows on a previous publication entitled The “Impact of Globalization on National Accounts”, was finalized and published by the Economic Commission for Europe (ECE) in 2015. The new Guide provides comprehensive recommendations to compilers of national accounts, balance of payments and related economic statistics on the collection, production and analysis of data related to global production arrangements. It presents the experience of different countries in producing statistics on global production and also identifies a number of unresolved conceptual challenges and emerging globalization phenomena that have to be addressed in future. The Guide can also be downloaded from UNECE at the following link (http://www.unece.org/index.php?id=42106)
PDF version:English    Русский    
 
Guidelines on statistical business registers (ECE)
Released:2015
Description:The “Guidelines on Statistical Business Registers” (SBR), published by ECE in 2015, provide practical guidance and recommendations on the establishment and maintenance of statistical business registers. The Guidelines consist of 12 chapters – an introductory chapter followed by substantive chapters dealing with the roles of the SBR; coverage; statistical units and their characteristics; data sources; maintenance; frame methodology; dissemination; quality; organizational, database and other IT issues; and topics for further work and research. The Guidelines include also a number of annexes on methodological issues and country examples, and an extensive glossary.
PDF version:English    
 
External Debt Statistics: Guide for Compilers and Users (IMF)
Released:2013
Description:The “2013 External Debt Statistics: Guide for Compilers and Users” (2013 EDS Guide) provides comprehensive guidance for measurement, compilation, analytical use, and presentation of external debt statistics. The 2013 EDS Guide was prepared by the IMF under the joint responsibility of the nine organizations of the Inter-Agency Task Force on Finance Statistics (TFFS) in close consultation with national compilers of external debt, balance of payments, and international investment position statistics. The guide updates the 2003 EDS Guide to address the changes introduced by BPM6. The EDS Guide is available at http://www.tffs.org/edsguide.htm
PDF version:English    
 
WORLDBANK: The 2008 SNA - compilation in brief (A complement to the 2008 SNA)
Released:2013
Description:From time to time the idea of devising a simplified SNA has been floated for developing countries. With this background the World Bank has undertaken the preparation of two handbooks to help extend the implementation of the SNA in countries such as these. This is one of the new handbooks. It suggests that the way to extend the range of implementation of the whole system, however, is not a simplification of the basic theory of the SNA but a simplification of compilation practices. Ideally this should be a first step towards a more extensive coverage of the accounts but even the simplified accounts should serve to make users aware of the potential of the whole system and give the compilers courage to build on these first steps.
PDF version:English    
 
WORLDBANK: The 2008 SNA - concepts in brief (A complement to the 2008 SNA)
Released:2013
Description:From time to time the idea of devising a simplified SNA has been floated for developing countries. With this background the World Bank has undertaken the preparation of two handbooks to help extend the implementation of the SNA in countries such as these. This is one of the new handbooks. It is not only strictly consistent with the full text of the 2008 SNA, but uses that text. However, by setting aside some aspects of limited (or possibly no) relevance to many small developing countries, such as a description of sophisticated financial instruments and some possible elaboration of links to other systems, the 600 pages of the full text of the 2008 SNA is reduced to one third of this. The document carefully enumerates what has been omitted so that the reader is aware of these and able to turn to the more extended volume if required.
PDF version:English    
 
EUROSTAT: Essential SNA: Building the basics
Released:2012
Description:Within the framework of statistical cooperation, Eurostat is conducting a series of projects that aim at a successful implementation of the 2008 System of National Accounts (SNA) in the Least Developed Countries, micro-states and other countries that have not yet implemented the SNA. The handbook "Essential SNA Building the Basics" intends to support a successful implementation of the SNA, giving instruments to make an analysis of basic data when preparing national accounts statistics for the first time or improving the existing situation. The version 2012 contains improved and more complete descriptions of specific methodological aspects, as for example information about volume measure, useful for the implementation and development of the SNA.
PDF version:English    
Printed version:English    
 
OECD: Handbook on Deriving Capital Measures of Intellectual Property Products
Released:2010
Description:The latest System of National Accounts (the 2008 SNA) explicitly recognises, for the first time, that expenditures on research and experimental development (R&D) should be recorded as capital formation. This is a natural extension to the 1993 SNA, which recommends recording many acquisitions of software and databases, mineral exploration, and entertainment, artistic and literary originals as capital formation, too. These products have a common characteristic, namely that their value reflects the underlying intellectual property they embody, which is why they are referred to collectively in this publication as intellectual property products (IPPs). But they also share another important characteristic: their measurement is not straightforward, and in the absence of clear guidance it is highly likely that estimates will not be comparable between countries. This Handbook is designed to provide that guidance by considering IPPs collectively, based on their common characteristics, by type, based on any specificities, such as data availability, and by detailed transaction - for example the valuation of IPPs that have been produced for internal use by their developers, the valuation of unsuccessful IPPs, and the production of IPPs produced and made freely available by government.
PDF version:English    
Printed version:English    
 
OECD: Measuring Capital - OECD Manual 2009
Released:2009
Description:Capital - in particular of the physical sort - plays several roles in economic life: it constitutes wealth and it it provides services in production processes. Capital is invested, disinvested and it depreciates and becomes obsolescent and there is a question how to measure all these dimensions of capital in industry and national accounts. This revised Capital Manual is a comprehensive guide to the approaches toward capital measurement. It gives statisticians, researchers and analysts practical advice while providing theoretical background and an overview of the relevant literature. The manual comes in three parts - a first part with a non-technical description with the main concepts and steps involved in measuring capital; a second part directed at implementation and a third part outlining theory and a more complete mathematical formulation of the measurement process.
PDF version:English    Français    Español    
Printed version:English    Français    Español    
 
OECD: Measuring Productivity - OECD Manual
Released:2001
Description:This Manual presents the theoretical foundations to productivity measurement, and discusses implementation and measurement issues. The text is accompanied by empirical examples from OECD countries and by numerical examples to enhance its readability. The Manual also offers a brief discussion of the interpretation and use of productivity measures.
PDF version:中文    English    Français    
Printed version:中文    English    

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