European system of accounts ESA 1995 - Products Manuals and Guidelines

The European system of national and regional accounts (ESA 1995) defines the accounting rules which need to be introduced so that the economies of the Member States can be described in quantitative terms in a consistent reliable and comparable manner. It is designed for Community institutions, government departments and others involved in economic and social affairs who base their decisions on harmonized statistics. ESA 1995 is an essential tool for administering the whole range of European Union policies and for the instruction of those who are interested in the operation, analysis and understanding of the European economy. Compared with the former version which dates from 1979, the new version provides clarification and explanation, with concepts and definitions, and also covers quarterly and regional accounts. ESA 1995 is the result of collaboration between the European Commission, the European Monetary Institute and government statisticians in the Member States.