Handbook of National Accounting: A Systems Approach to National Accounts Compilation

This technical report,based on the 1993 System of National Accounts, provides a general framework in which the multitude of worldwide experiences in the field of national accounts compilation can be incorporated and thus can be compared and discussed for the benefit of political and technical decision makers. It discusses the national compilation approach, the statistical requirements and analytical features of alternative options, and the concept of national accounts and supporting data compilation cycles. In addition, the report includes two annexes. Annex I presents a summary of practical experiences acquired during the tests of the compilation approach carried out by the United Nations Statistical Department in a number of country projects. Annex II presents, in an illustrative manner, some types of statistical discrepancies that may emerge. It also shows how a reconciliation strategy may be defined to eliminate these discrepancies.