Institutional Sector Accounts

Source details

Compilers of national accounts, including financial accounts and balance sheet statistics working in national statistics office and central banks.
Users interested in understanding key concepts and compilation issues related to Institutional Sector Accounts (ISA).

Introduces 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.
Based on the conceptual framework of the System of National Accounts (SNA).
Provides participants with the necessary skills to compile the full sequence of accounts by institutional sector.

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.
Data sources for compiling the ISA.
Interlinkages between institutional sectors.

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.
Identify data sources to compile the ISA.
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.