IFRS and XBRL: How to improve Business Reporting through Technology and Object Tracking

APPENDIX B

SNA 2008 – Contents

FURTHER TO THE AFOREMENTIONED REFERENCES to the 700-page 2008 SNA document, and a brief introduction to the chapters therein, the following provides a strong indication as to the related details by listing the associated contents, as are extensive.

• List of tables
• List of figures
• Preface
• List of abbreviations and acronyms
• Chapter 1: Introduction
  • What is the System of National Accounts?
  • The conceptual elements of the SNA
    • Activities and transactions
    • The institutional sectors of the economy
    • Accounts and their corresponding economic activities
      • The goods and services account
      • The sequence of accounts
        • Current accounts
        • Accumulation accounts
        • Balance sheets
      • Other accounts of the SNA
        • Supply and use tables
        • Accounts in volume terms
  • Uses of the SNA
    • Monitoring the behaviour of the economy
    • Macroeconomic analysis
    • International comparisons
  • The boundaries of the SNA
    • Non-monetary transactions
    • The production boundary
      • Household production
      • Other production boundary problems
    • The consumption boundary
    • The asset boundary
    • National boundaries
    • Final consumption, intermediate consumption and gross fixed capital formation
      • Human capital
      • Repairs, maintenance and gross fixed capital formation
  • The SNA as a coordinating framework for statistics
    • Harmonization between different statistical systems
    • The use of microdata for macroeconomic accounting
  • Links with business accounting
    • International accounting standards
  • Expanding the scope of the SNA
  • The SNA and ...