The Handbook will provide national statistical offices with appropriate guidelines and advice on backcasting. With the adoption of new accounting and classification standards, there is a high demand for methodological guidance in applying backcasting techniques to maintain coherent time series. As a comprehensive manual, this handbook will touch upon both the technical and the planning and management aspects of a backcasting project. The handbook will discuss in detail the need for backcasted national accounts data, the design and management of a backcasting process, different methodological approaches for backcasting, quality assurance, and communication issues.