Eurostat's Concepts and Definitions Database


Accounting data
Term extension
Business statistics
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.
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. 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This definition appeared suitably wide, but little related to the context of business statistics, and also outdated in regard to the reference to media (“ledgers, journals and spreadsheets … hard copy or machine readable”).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".
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
Statistical theme(s)
  • Industry, Trade and Services
  • Economy and Finance
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