Methodology - National accounts


ESA 2010 and SNA 2008

The European System of National and Regional Accounts 2010 (ESA2010) was published in the Official Journal on 26 June 2013 and implemented as from September 2014; i.e. from that date onwards the data transmissions from Member States to Eurostat have to follow ESA 2010 rules (see also  the dedicated section on the Eurostat website).

The ESA 2010 is broadly consistent with the System of National Accounts 2008 (SNA2008), the world-level harmonised reference methodology for national accounts.

Formally, the ESA is a legal act, it has more precise definitions and it is intended as reference guide, whereas the SNA includes more explanations and background information, and it can be used as a teaching handbook for statisticians worldwide.

Note to users

Please note that some documents contain references to ESA 95 instead of ESA 2010. They will still be updated or are kept for comparison purposes.

Main methodological references

Older documents

Also interesting

A chronological list of manuals and guidelines can be found on the ESA 2010 information website.