United Nations Statistics Division
Handbook of National Accounting -- Links Between Business Accounting and National Accounting
Series: F, No.76
Languages available:A, C, E, F, R, S
The handbook covers the conceptual and practical aspects of linking business accounts to national accounts through countries' experiences. It discusses business accounts standards and their diversity among countries, and the necessary adjustments to be made to make the information from business accounts compatible with the economic concepts in the System of National Accounts 1993 of the United Nations.