Institution

Eurostat

Year

2009

Level

Intermediate

Abstract

The 'Manual on sources and methods for the compilation of ESA95 financial accounts, 2nd edition' includes an update of the methodological background to financial accounts and gives a comprehensive description of the latest national sources and methodologies. The aim of the manual is to provide assistance and support to compilers and analysts of financial accounts. It is structured with a first chapter covering the basic concepts relating to financial accounts and then a chapter for each Member State, and also for Switzerland. The manual is in an electronic manual, and will therefore be updated when new information becomes available.