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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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Price and volume measures

Chapter 14 describes how the goods and services account may be compiled and elaborated within a supply and use table. The changes in the values of flows of goods and services can be directly factored into two components, one reflecting changes in the prices of the goods and services concerned and the other the changes in their volumes. One major advantage of compiling price and volume measures within an accounting framework, such as that provided by the supply and use tables, is that a check is provided on the numerical consistency and reliability of the set of measures as a whole. This is particularly important when every flow of goods and services in the economy has to be covered, including non-market goods and services whose valuation is even more difficult in volume terms than at current prices.

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