System of National Accounts

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The System of National Accounts (dt. "System of National Accounts", SNA for short ) is an international standard published for the first time in 1953 for the preparation of national accounts . After minor changes in 1960 and 1964, revisions of the document were drawn up in 1968, 1993 and 2008.

The standard was originally published by the United Nations under the name United Nations System of National Accounts . In the latest version, the SNA has five editors, namely the European Commission , International Monetary Fund , OECD , UN and World Bank . The European System of National Accounts (ESA) builds on and largely corresponds to the SNA.

Purpose and meaning

The SNA standardizes the calculation of economic parameters such as gross national income or gross domestic product internationally. The economic importance of this standardization results from the fact that payments within the framework of development cooperation and payments within the European Union are linked to the level of gross national income.


Nancy D. Ruggles, Richard Ruggles: National Accounting and Economic Policy. The United States and the UN Systems. Elgar, Cheltenham 1999, ISBN 1-85898-992-2 .

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