## Institutional Sector Accounts (ISA)

## Source details

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

## Other formats

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

## Bibliographic details
- Published: July 24, 2025

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### Course overview
- Some knowledge of economics and statistics or equivalent experience in national accounts statistics is helpful.
- This course introduces participants to the theoretical and practical issues of compiling ISA: current accounts, capital account, financial account, other changes in volume of assets account, revaluation account and balance sheets by institutional sectors.
- The course is based on the conceptual framework of the System of National Accounts (SNA); and aims to provide participants with the necessary skills to compile the accounts by institutional sector.

### Topics covered
- the methodological framework, concepts, and definitions relating to ISA, including accounting rules, valuation, institutional units and sectors, financial instruments, and non-financial flows and stocks;
- consistency and balancing issues; and
- interlinkages between institutional sectors.

### Target audience
- Compilers of national accounts, including financial accounts and balance sheet statistics working in national statistics office and central banks; and users interested in understanding key concepts and compilation issues related to ISA.

### Course objectives
Upon completion of the course, participants should be able to:
- Apply the principles underlying the compilation of ISA.
- Describe the links between the sequence of accounts, thereby providing the basis for an integrated compilation of production, income, capital and financial flows and balance sheets.
- Confront ISA estimates to ensure that they are consistent and coherent throughout the sequence of accounts and other macroeconomic statistics.
- Understand the importance and relevance of compiling ISA for the analysis of economic and financial issues.

### Additional notes
- IMF offers online training to government officials and the public. Click Learn more to find our current offerings.

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## References

- [Core Elements of Banking Supervision (CBS)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2027/cbsat27-10)
- [Advanced Government Finance Statistics (GFS-A)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/gfs-ace26-45)
- [Fiscal Sustainability (FS)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/fsce26-38)
- [Safeguards Assessments of Central Banks (SAC)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2026/sacat26-30)
- [Macroeconomic Management in Resource Rich Countries (MRC)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/mrcce26-44)

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