System of National Accounts 2008

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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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The other changes in assets accounts

This chapter is concerned with the recording of changes in the values of assets and liabilities, and thus of the changes in net worth, between opening and closing balance sheets that result from flows that are not transactions, referred to as other flows. Transactions in assets and liabilities and the immediate consequences of transactions on net worth are recorded in the capital account and financial account. The change in the value of produced assets resulting from consumption of fixed capital and from recurrent losses from inventories are treated as transactions and so do not appear in the other changes in assets accounts.

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