Acknowledgements
- Author: United Nations
- Main Title: Satellite Account on Nonprofit and Related Institutions and Volunteer Work , pp 3-3
- Publication Date: April 2020
- DOI: https://doi.org/10.18356/a95a4f95-en
- Language: English
The present Handbook of National Accounting: Satellite Account on Non-profit and Related Institutions and Volunteer Work was intended initially as an update of the Handbook on Non-profit Institutions in the System of National Accounts, released by the United Nations in 2003. However, since the System of National Accounts 2008 recommends only separate identification of non-profit institutions and is silent on separately identifying related institutions and direct volunteer work, the framework recommended in the Handbook takes a broader approach, while still adhering to the methodological concepts of the System of National Accounts. The Handbook also incorporates recommendations contained in other international economic accounting standards, such as the International Standard Industrial Classification of All Economic Activities and the International Labour Organization Manual on the Measurement of Volunteer Work, accounts of country experiences in implementing the Handbook on Non-profit Institutions in the System of National Accounts and recent discussions in statistical and policy circles about the need to go beyond gross domestic product and assess trends in human well-being.
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