The European System of Accounts (often abbreviated as ESA) is the system of national accounts and regional accounts used by members of the European Union. It was most recently updated in 1995 (ESA 95).
The ESA 95 is fully consistent with the United Nations System of National Accounts (1993 SNA) in definitions, accounting rules and classifications. However, it incorporates certain differences, particularly in its presentation, that are more in line with use within the European Union. The ESA 95 is undergoing a revision to meet the requirements of the update of the SNA 1993 launched in 2003 under the auspices of the United Nations.
Famous quotes containing the words european, system and/or accounts:
“Being human signifies, for each one of us, belonging to a class, a society, a country, a continent and a civilization; and for us European earth-dwellers, the adventure played out in the heart of the New World signifies in the first place that it was not our world and that we bear responsibility for the crime of its destruction.”
—Claude Lévi-Strauss (b. 1908)
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—Christine H. B. Grant, U.S. university athletic director. As quoted in the Chronicle of Higher Education, p. A42 (May 12, 1993)
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—Barbara Howar (b. 1934)