## Institutional Sector Accounts-Advanced

## Source details

**Canonical URL:** [Institutional Sector Accounts-Advanced](https://www.imf.org/en/capacity-development/training/icdtc/courses/isa-a)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/courses/isa-a/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/courses/isa-a/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/courses/isa-a/bundle-manifest.json)

## Bibliographic details
- Published: July 24, 2025

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## Upcoming offerings

| Start date | End date | Location | Delivery Method | Session No. | Primary & (Interpretation) language | Apply |
| --- | --- | --- | --- | --- | --- | --- |
| February 1, 2027 | February 12, 2027 | Washington, D.C., United States | [Blended Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods) | [HQ 27.02](https://www.imf.org/en/capacity-development/training/icdtc/schedule/hq/2027/isa-ahq27-02) | English | [Apply online](https://www-ins.imf.org/TAS/signon.aspx?pkey=HQ27.02E) by September 25, 2026 |

### Course overview
- Based on the conceptual framework of the System of National Accounts (SNA).
- Covers advanced methodological and practical issues related to the compilation of the sequence of accounts of the SNA:
  - current accounts, capital accounts, financial account, other changes in volume of assets account, revaluation account, and balance sheets.
- Examines linkages between institutional sectors as a basis for establishing from-whom-to-whom accounts.
- Provides skills to compile—or further enhance—a country's institutional sector accounts and balance sheets.
- Lectures include:
  - thorough review of the methodological framework, concepts, and definitions relating to sectoral institutional sector accounts and balance sheets;
  - examination of potential data sources for the compilation of annual and quarterly accounts;
  - illustration of possible compilation techniques and procedures.
- Provides a forum for participants to share country practices and experiences relating to the compilation of sectoral institutional accounts and balance sheets.

### Target audience and qualifications
- Target audience:
  - Compilers of national accounts, including financial accounts statistics, and accounts on a from-whom-to-whom basis, who are employed by national statistical agencies and central banks.
- Qualifications:
  - Participants are expected to have a degree in economics or statistics, or equivalent experience.

### Course objectives
Upon completion of this course, participants should be able to:
- Develop from-whom-to-whom financial flow and balance sheet accounts.
- Analyze the institutional sector accounts through a from-whom-to-whom lens in recognition of the counterparties to transactions within the accounts.
- Apply the acquired knowledge on concepts and methodology to identify data gaps as well as strengths and weaknesses in existing data.
- Explain the importance and relevance of compiling institutional sector accounts and balance sheets for the analysis of economic and financial developments.

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## References

- [Blended Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [HQ 27.02](https://www.imf.org/en/capacity-development/training/icdtc/schedule/hq/2027/isa-ahq27-02)
- [Executive Training 2 on Fiscal Policy Considerations (FPA)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/fpcce26-16)
- [Tax Regional Workshop on Strategic Management](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/taxce26-43)
- [Apply online](https://www-ins.imf.org/TAS/signon.aspx?pkey=HQ27.02E)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/courses/isa-a_