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United Nations System of National Accounts
The United Nations System of National Accounts (often abbreviated as "SNA" or "UNSNA") is an international standard system of national accounts, the first international standard being published in 1953.〔United Nations, 1953, A System of National Accounts and Supporting Tables, Studies in Methods, Series F No 2 Rev. 1, New York〕 Handbooks have been released for the 1968 revision, the 1993 revision, and the 2008 revision.〔Statistics Division, UN Department of Economic and Social Affairs, "Historic Versions of the System of National Accounts" webpage.() For a brief historical summary of the revisions, see e.g. the relevant section in the manuals ''System of National Accounts 1993'' and ''System of National Accounts 2008''.〕
The aim of UNSNA is to provide an integrated, complete system accounts enabling international comparisons of all significant economic activity. The suggestion is that individual countries use UNSNA as a guide in constructing their own national accounting systems, to promote international comparability. However, adherence to an international standard is not, and cannot, be rigidly enforced, and the systems used by some countries (for example, France, United States and China) differ significantly from the standard. In itself this is not a major problem, provided that each system provides sufficient data which can be reworked to compile national accounts according to the United Nations standard.
==Publication of data==
Economic and financial data from member countries are used to compile annual (and sometimes quarterly) data on gross product, investment, capital transactions, government expenditure and foreign trade. The results are published in a UN Yearbook, ''National Accounts Statistics: Main Aggregates and Detailed Tables'', which currently (and until the 2008 revision comes into force) follows the 1993 recommendations.〔CEC, IMF, OECD, UN & World Bank (1993).〕 The values provided are in the national currency.
Additionally, national statistical offices may also publish SNA-type data series. More detailed data at a lower level of aggregation is often available on request. Because national accounts data is notoriously prone to revision (because it involves a very large number of different data sources, entries and estimation procedures impacting on the totals), there are often discrepancies between the totals cited for the same accounting period in different publications issued in different years. The "first final figures" may in fact be retrospectively revised several times because of new sources, methods or conceptual changes. The yearly revisions may be quantitatively slight, but cumulatively across e.g. ten years they may alter a trend significantly. This is something the researcher should bear in mind in seeking to obtain a consistent data set.
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