Handbook on quarterly national accounts (PDF) - Products Manuals and Guidelines

This Handbook on quarterly national accounts is the first publication to deal in detail with and put forward proposals for the problems involved in drawing up quarterly accounts that are fully integrated into the national accounting system defined by the ESA 95 Regulation. - It is addressed to the Member States, so that they obtain increasingly comparable data, candidate countries and countries outside Europe planning to introduce or upgrade a system of quarterly national accounts. - The main topics covered are: - · accounting aspects; - · calculation methods; - · seasonal variations and their adjustment; - · consistency of quarterly accounts; - · process of revision; - · rapid estimates; - · quarterly financial accounts. - An annex to the Manual contains the questionnaire on quarterly accounts comprising the compulsory tables set out in the Regulation and a set of optional tables.