Institution

United Nations, IMF, Worldbank, European Commission, OECD

Year

2008

Level

Intermediate to advanced

Abstract

This handbook provides the authoritative set of recommendations for national accounts compilation. It serves as guideline for classifying and computing all economic transactions and balance sheets items for all countries. It also presents the accounting rules, the accounts and tables, and their integration, as well as provide details about their presentation and describe some possible extensions to improve the usefulness of the accounts for a wide range of purposes. The 2008 SNA is an updated version of the System of National Accounts, 1993 (1993 SNA). This comprehensive manual is the result of an intensive collaboration of five organizations - the United Nations, World Bank, International Monetary Fund, Organization for Economic Co-operation and Development and the European Union, with input from a large number of experts worldwide in a large variety of statistical and economic fields.