System of National Accounts 2008
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System of National Accounts 2008

The System of National Accounts, 2008 (2008 SNA) is an updated version of the System of National Accounts, 1993 (1993 SNA). The 2008 SNA starts with an introduction and an overview and then presents the accounting rules, the accounts and tables, and their integration.
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English
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Non-profit institutions (NPIs) play a somewhat unusual role in the SNA. Like corporations, some NPIs produce goods and services for sale with the intention to cover costs, that is to say as market production. In common with other market producers, they cannot undertake final consumption. Like government units, some NPIs are nonmarket producers and make their output available free or at prices that are not economically significant to individual households or the community at large. Some of these nonmarket NPIs are controlled by government and included in the general government sector but those that are not are grouped in their own sector, the non-profit institutions serving households (NPISHs).
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