## System of National Accounts, 1993

_Books, March 15, 1993_

## Source details

**Canonical URL:** [System of National Accounts, 1993](https://www.imf.org/en/publications/books/issues/2016/12/30/system-of-national-accounts-1993-575)

## Other formats

- [Markdown version](/en/publications/books/issues/2016/12/30/system-of-national-accounts-1993-575/index.md)
- [Structured JSON version](/en/publications/books/issues/2016/12/30/system-of-national-accounts-1993-575/index.json)
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## Bibliographic details
- Published: March 15, 1993
- Series: Books
- DOI: https://doi.org/10.5089/9789211613520.071

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### Major advances and purpose
- The 1993 SNA represents a major advance in national accounting.
- Updates and clarifies the 1968 SNA and provides the basis for improving compilation of national accounts statistics.
- Promotes integration of economic and related statistics and enhances analysis of economic developments.
- Deals more clearly with relationships between economic flows (such as production, income, savings, accumulation, and financing) and links between these flows and stocks.
- Reflects significant developments that have taken place in financial markets and completes the integration of balance sheets into the system.
- Suggests how satellite accounts (e.g. environmental accounts) and alternative classifications (e.g., through social accounting matrices) can be used to augment the central framework of the system.

### Substantive findings and methodological highlights
- Clarification of relationships among production, income, savings, accumulation, and financing.
- Integration of balance sheets into the national accounting framework to link stocks with flows.
- Acknowledgement of significant developments in financial markets that affect national accounting.
- Guidance on constructing satellite accounts (examples given: environmental accounts) to extend the central framework.
- Endorsement of alternative classifications such as social accounting matrices to augment the system.

### Subjects and keywords
- Subject: Consumption, Financial statements, Fiscal accounting and reporting, Gross fixed investment, Income, National accounts, Public financial management (PFM)
- Keywords: BOOK, capital formation, Consumption, consumption expenditure, consumption goods, economic value, Financial statements, Fiscal accounting and reporting, fixed capital, fixed capital capital formation, full-time equivalent employment, Global, Gross fixed investment, holding gain, Income

### Administrative and preparatory information
- Prepared under the auspices of the Inter-Secretariat Working Group on National Accounts of the Commission of the European Communities--Eurostat; International Monetary Fund; Organization for Economic Co-operation and Development; the Statistical Division, Department for Economic and Social Information and Policy Analysis, and regional commissions of the United Nations; and the World Bank.

*International Monetary Fund. System of National Accounts, 1993, (USA: International Monetary Fund, 1993).*

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_Source: https://www.imf.org/en/publications/books/issues/2016/12/30/system-of-national-accounts-1993-575_