Handbook of National Accounting: Financial Production, Flows and Stocks in the System of National Accounts

The European Central Bank (ECB) and the United Nations (UN) released in January 2014 a handbook which elaborates on the treatment of financial services, assets and liabilities in the national accounts.

The 'Handbook of National Accounting: Financial Production, Flows and Stocks in the System of National Accounts' is one of a number of manuals, handbooks and guidance notes aimed at strengthening the statistical capacity for compiling national accounts in accordance with the System of National Accounts 2008 (2008 SNA) as adopted by the United Nations Statistical Commission.

It came about as part of a coordinated effort by the Intersecretariat Working Group on National Accounts to develop manuals, implementation guides, data collection tools and standardised training material in accordance with the implementation programme for the 2008 SNA and supporting statistics endorsed by the United Nations Statistical Commission.

More than forty national statistical offices, central banks and international organisations contributed to the Handbook in the course of a consultation procedure coordinated by the ECB and the UN.