## Institutional Sector Accounts (ISAx)

## Source details

**Canonical URL:** [Institutional Sector Accounts (ISAx)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2026/isaxol26-158)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/ol/2026/isaxol26-158/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/ol/2026/isaxol26-158/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/ol/2026/isaxol26-158/bundle-manifest.json)

## Bibliographic details
- Session: OL 26.158
- Location: Course conducted online
- Dates: May 1, 2026 - April 15, 2027 (50 weeks)
- Delivery method: Online Training
- Primary language: English
- Status: Apply online by April 1, 2027 Deadline extended

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### Overview
- The course is presented by the Institute for Capacity Development and the Statistics Department of the International Monetary Fund (IMF).
- Offers a detailed overview of the compilation of institutional sector accounts based on the System of National Accounts (SNA) framework.
- Emphasizes fundamental concepts, methodologies, and the significance of institutional sector accounts in analyzing economic phenomenon.
- Focus areas include the SNA framework, accounting principles, key macroeconomic aggregates, institutional sectors, and compilation of transactions and positions in both financial and nonfinancial assets and liabilities.
- Course objective: equip participants to contribute to informed economic decision-making and enhance expertise in institutional sector accounts.

### Target Audience and Qualifications
- Target Audience:
  - Officials globally who are interested in learning how to compile institutional sector accounts or in using the statistics for macroeconomic analysis.
- Qualifications:
  - Some knowledge of economics and statistics or equivalent experience is helpful.
  - Access to a computer with a reliable Internet connection and a Google Chrome web browser are essential.
- Pre-requisites:
  - Completion of the National Accounts Statistics (NASx) online course is recommended.

### Course Content and Analytical Coverage
- System of National Accounts framework, the accounting principles, and the key macroeconomic aggregates that underpin the framework.
- Institutional sectors and classification of institutional units to sectors.
- Compilation of transactions and positions in both financial and nonfinancial assets, and liabilities.
- Classification and recording of changes in assets and liabilities.
- Emphasis on:
  - Stocks and flows of non-financial assets, compilation methods and key data sources.
  - Main financial instruments, data sources, compilation methods, and measurement issues to consider in deriving financial stocks and flows in financial assets and liabilities.
  - The FWTW framework and its analytical uses.

### Course Objectives (Upon completion of this course, participants should be able to;)
- Describe the System of National Accounts framework, the main accounts and their balancing items.
- Identify the main institutional sectors and classify institutional units to sectors.
- Define the main accounts of the SNA framework, their relevance, and their balancing items / key macroeconomic aggregates.
- Outline the stocks and flows of non-financial assets, compilation methods and key data sources.
- Outline the main financial instruments and explain, the data sources, and compilation methods, and measurement issues to consider in deriving financial stocks and flows in financial assets and liabilities.
- Explain the FWTW framework and outline the analytical uses of the framework.

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## 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=OL26.158E)
- [Executive Training 2 on Fiscal Policy Considerations (FPA)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/fpcce26-16)
- [Institutional Sector Accounts-Advanced - Blended (ISA-A)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/hq/2027/isa-ahq27-02)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2026/isaxol26-158_