Handbook of National Accounting: Links between Business Accounting and National Accounting

This Handbook is part of a series of handbooks in support of the implementation of the 1993 System of National Accounts. This handbook attempts to cover the conceptual and practical aspects of linking business accounts to national accounts through countries' experiences. From the Handbook, one learns how to read financial statements of corporations, the similarities and differences between concepts in business accounts and economics and the necessary adjustments to be made to business accounts to obtain national accounts for economic analysis. The main target audience for this handbook is staff responsible for the compilation of national accounts and survey specialists.