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.

English Russian, French


The balance sheet

This chapter is concerned with measuring the stocks of assets, both non-financial and financial, and liabilities. Assets and liabilities can be aggregated across all types so as to show the total value of assets less liabilities, or net worth, of an institutional unit. Alternatively, the total value of a given type of asset across all units in the economy can be derived. Tables depicting the first sort of aggregation are called balance sheets; those depicting the second sort are called asset accounts. For both balance sheets and asset accounts, it is also important to show how the transactions and other flows recorded during the course of an accounting period explain the changes in value of the stock in question between the start and end of the period. The value of the stock at the start of the period is referred to as the opening stock and the value at the end of the period is referred to as the closing stock. Sometimes a stock level is referred to as a position, especially in the balance of payments context.

English French, Russian

This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error