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System of National Accounts 2008

image of System of National Accounts 2008
The System of National Accounts, 2008 (2008 SNA) is an updated version of the System of National Accounts, 1993 (1993 SNA). The 2008 SNA starts with an introduction and an overview and then presents the accounting rules, the accounts and tables, and their integration.

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Preface

The System of National Accounts, 2008 (2008 SNA) is an updated version of the System of National Accounts, 1993 (1993 SNA). It is the fifth version of the SNA, the first of which was published over fifty years ago. At its thirty-third session in 2003, the Statistical Commission requested that the 1993 SNA be updated to bring the national accounting framework into line with the needs of data users. The background was that the economic environment in many countries had evolved significantly since the early 1990s when the 1993 SNA had been developed and, in addition, methodological research over the past decade or so had resulted in improved methods of measuring some of the more difficult components of the accounts. In accordance with the mandate from the Commission, the 2008 SNA does not recommend fundamental or comprehensive changes that would impede a smooth transition from implementation of the earlier versions, including the 1968 SNA, which is the national accounting framework still used in a number of countries. Further, consistency with related manuals, such as those on the balance of payments, on government finance statistics and on monetary and financial statistics was an important consideration in the update.

English French, Russian

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