Essential SNA – Building the Basics

Implementation of and Practical Guidelines for Compilation of National Accounts






Basic to intermediate


This handbook proposes an approach to the implementation of the SNA in developing countries and illustrates the gradual compilation of the accounts and tables that are considered most relevant for addressing policy issues. It has been superseded by the Eurostat on-line textbook: Building the System of National Accounts. This textbook has been drafted in the context of a series of projects, conducted by Eurostat, that aim at a successful implementation of the 2008 System of National Accounts (SNA) in the Least Developed Countries, micro-states and other countries that have not yet implemented the SNA. This handbook intends to support a successful implementation of the SNA, giving instruments to make an analysis of basic data when preparing national accounts statistics for the first time or improving the existing situation. The 2014 handbook develops the work undertaken over the last four years. It includes the most recent developments of the Intersecretariat Working Group on National Accounts (ISWGNA) and its work on monitoring 2008 SNA implementation. It also includes a chapter on estimation techniques for quarterly national accounts, as well as a chapter on supply and use balancing from the 2013 edition. The improved and more complete descriptions of specific methodological aspects from the 2012 edition also form part of the 2014 edition. This publication exhibits different practical tools and methods to deal with the implementation problems that are frequently found in the target countries. Likewise, it shows how to overcome problems such as valuation, data sources, data dissemination, etc. Before publication, the content has been tested on a sample of countries to improve its coverage, readability and relevance for target users.