## Institutional Sector Accounts (ISAx) — Session No.: OL 26.157

## Source details

**Canonical URL:** [Institutional Sector Accounts (ISAx) — Session No.: OL 26.157](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2026/isaxol26-157)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/ol/2026/isaxol26-157/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/ol/2026/isaxol26-157/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/ol/2026/isaxol26-157/bundle-manifest.json)

## Bibliographic details
- Session: OL 26.157
- Location: Course conducted online
- Dates: May 1, 2026 - April 15, 2027 (50 weeks)
- Delivery method: Online Training
- Primary language: Spanish
- Status: Apply online by April 1, 2027

---

### Overview and Logistics
- Training program title: Institutional Sector Accounts (ISAx).
- Session No.: OL 26.157.
- Location: Course conducted online.
- Date: May 1, 2026 - April 15, 2027 (50 weeks).
- Delivery Method: Online Training.
- Primary Language: Spanish.
- Qualifications: Some knowledge of economics and statistics or equivalent experience in national accounts statistics is helpful.

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

### Course Description
- The training program introduces participants to the theoretical and practical issues of compiling Institutional Sector Accounts (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).
- The course provides participants with the necessary skills to compile the full sequence of 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,
  - non-financial flows and stocks.
- Consistency and balancing issues.
- Data sources for compiling the ISA.
- Interlinkages between institutional sectors.

### 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.
- 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.

---


## References

- [Online Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [Apply Now](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.157S)
- [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/schedule/ol/2026/isaxol26-157_