System of National Accounts 2008

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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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The classification hierarchies of the SNA and associated codes

As explained in chapter 2, the accounts of the SNA are built around a small number of conceptual elements, in particular sectors, transactions and classifications of the items subject to transactions and other flows, especially assets and liabilities. For each of these elements, a hierarchical classification exists. Accounts can be compiled at greater or lesser degrees of detail by using higher or lower levels of these hierarchies. In some cases, a full specification requires information about two or even three hierarchies. For example, entries in the accounts typically refer to a sector and a transaction or other flow and may specify what type of product or asset is the subject of the entry.

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