European System of Accounts (ESA 1995)
International recommendations for the System of National Accounts
Institution
Eurostat
Year
1995
Level
Intermediate to advanced
Abstract
The European System of Accounts (ESA 1995) is the previous internationally compatible EU accounting framework for a systematic and detailed description of European economies. The structure of the ESA 1995 s consistent with the worldwide guidelines on national accounting set out in 1993 SNA.