European System of Accounts

The European System of Accounts ( ESA, English European System of Accounts ESA) is the unified system of national accounts, which is the equivalent description of the economies in the European Union. It was created in 1970 and is based on the corresponding system of the United Nations ' System of National Accounts ' ( SNA). Revisions come from 1979 and 1995. The current version of 1995 (ESA 1995) was enacted by ordinance of the Council of the European Union of 25 June 1996 and substantially agrees, but not completely, consistent with the 1993 SNA. For the SNA, there is a revised version of 2008. Accordingly, a revised version of the ESA has been developed, which decided in 2011 and will be implemented in 2014 by the national statistical offices.

The Federal Statistical Office has national accounts with the major revision 1999 to the ESA 1995. In September 2014, the ESA 1995 is replaced retroactively by the ESA 2010.

The Statistical Office of the European Communities ( Eurostat) has released a tape methods for ESA.