CONCEPTS AND DEFINITIONS
Eurostat's Concepts and Definitions Database

 

Term
Accounting data
Term extension
Business statistics
Definition
Within the ESSnet Admin Data, this term is used to refer to all the data that support a financial statement – that is, any data collected for the purpose of recording, classifying and summarising in terms of money, transactions and events which are of a financial character.
Remark
This term is intended for conventional use within this Project as a general concept – wider than Accounts Data, which specifically refers to data from Published business accounts.

Thefreedictionary.com defines accounting data as "All the data (ledgers, journals and spreadsheets) that support a financial statement. Can be hard copy or machine readable."

This definition appeared suitably wide, but little related to the context of business statistics, and also outdated in regard to the reference to media (“ledgers, journals and spreadsheets … hard copy or machine readable”). It was then considered to reword it, on the basis of a definition of Accounting reported in CODED: "The art of recording, classifying and summarising in a significant manner and in terms of money, transactions and events which are, in part at least, of a financial character, and interpreting the results thereof".
Source
European Statistical System (ESS), "Admin Data Glossary. Definitions adopted for certain terms related to the use of administrative data for producing business statistics", ESSnet Admin Data (Overview of MSs’ Existing Practices in the Uses of Administrative Data for Business Statistics), Deliverable 1.1, 2013
Hyperlink
http://www.cros-portal.eu/sites/default/files//SGA%202011_Deliverable_1.1.pdf
Link(s) to statistical data
- Does not exist!
Related terms
Term Term extension    
  • Accounting Directive
  • Business statistics View
  • Fourth Directive (of the Council on the annual accounts of certain types of companies) [repealed]
  • Business statistics View
  • International Accounting Standards (IAS)
  • General concept View
  • Financial statement
  • OECD terminology View
  • International Financial Reporting Standards (IFRS)
  • General concept View
  • Financial statement
  • ECB terminology View
    Statistical theme(s)
  • Economy and Finance
  • Industry, Trade and Services
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