The System of National Accounts, 1993 (SNA) was a joint publication by the United Nations Statistical Division, the International Monetary Fund, the World Bank, Eurostat and the OECD. It provides a detailed framework for producing national accounts statistics and is intended for world-wide use. However, because of the detailed nature of the SNA, it is often difficult to identify precise definitions of the terms commonly used in national accounting. As a result, the OECD has now produced this glossary which provides a quick reference to terms commonly found in the national accounts. This handbook is one of a series that the OECD and the other international organisations associated with the SNA are publishing to provide additional information on various aspects of the System of National Accounts, 1993.

• Download the pdf file of the Glossary
• Consult the online version (United Nations Statistical Division)