The System of National Accounts, 2008 (2008 SNA) is a powerful analytical tool containing a rich set of information, but this richness is not always apparent or sufficient. Often this information needs to be further detailed, re-worked, re-packaged, or expanded in order to be effectively used to address more specific, policy questions.

One way to expand the 2008 SNA is the development of satellite accounts. Satellite accounts provide to national accountants the flexibility to look outside the rigors of the core concepts and methods recommended by the 2008 SNA and experiment with new ideas and measures. They also help users analyse a specific sector of the economy that they may not have been able to analyse using the core accounts.

Chapter 29: Satellite accounts and other extensions of the 2008 SNA, distinguishes between two types of satellite accounts: thematic (see 2008 SNA, paragraph 29.5) and extended (2008 SNA paragraph 29.6).

In February 2019 the CES Bureau carried out in-depth review of satellite accounting. To support the review Statistics Canada with the help of Eurostat, IMF, OECD, UNECE and UNSD prepared a discussion paper based on the results of a detailed survey of existing national practices with satellite accounting and overview of available international guidance. The main recommendations of the in-depth review are:

  • Develop a general guide to satellite accounting - see Developing thematic satellite accounts: The example of a thematic satellite account for transport (Peter van de Ven, OECD working paper).
  • Establish an online inventory of satellite accounts. The inventory is based on the results of the detailed survey of satellite accounts compiled by all UN member countries, carried out in late 2018 and updated in January 2021. It will be updated annually and aims to give an easy reference to available examples of different satellite accounts.

If you have any comments or corrections concerning the information on your country presented in the online inventory you could contact us at national.accounts[at]un.org

SNA Extended Accounts

The System of Environmental Economic Accounting (SEEA) is the statistical standard for measuring the environment and its relationship with the economy. There are two parts of the SEEA, the SEEA Central Framework and the SEEA Ecosystem Accounting. Both the Central Framework and Ecosystem Accounting include accounts in physical and monetary terms. In addition, the SEEA allows to further identify monetary information related to the environment which is already included in the SNA. By applying the same accounting rules, definitions and classifications as the System of National Accounts to environmental data, the SEEA complements the SNA by providing an integrated framework that measures the interrelationships between the economy and the environment. The development and implementation of the SEEA is undertaken by the UN Committee of Experts of Environmental Economic Accounting (UNCEEA).  A global assessment on the implementation of the SEEA is carried out annually by UNSD as part of the reporting on SDG indicator 15.9.1b on the number of countries implementing the SEEA and to inform the priorities of the UNCEEA work programme. For further information please see SEEA Around the World | System of Environmental Economic Accounting





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