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Unit title in the SHA, 2.0 ("New" publication)
16. BASIC ACCOUNTING RULES AND GUIDELINES (Click on the title to see the Programme of work for this chapter)
Reference text of the SHA, 1.0 ("Old" publication)
Not specified.
Key issues affecting this unit
- The functional classification of health care (ICHA-HC) is applied in an internationally harmonised way (in particular, LTC);
- Expenditure by all the financing agents defined by the SHA is accounted for (in particular, HF.2.4; HF.2.5);
- All primary and secondary providers of health care are included (in particular, HP.7);
- Foreign trade of health services is estimated (in particular, HP.9);
- Common methods for valuation of health services are applied following the SHA framework;
- Guidelines for estimating gross capital formation;
- Guidelines for estimating long-term care;
- Guidelines for estimating private expenditure;
- Guidelines for estimating expenditure by disease, age and socioeconomic grouping.
Coordinating organisation
OECD.
Unit status and available drafts
There are no drafts available so far for this unit.
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