The European System of National and Regional Accounts (ESA 2010) is the newest internationally compatible EU accounting framework for a systematic and detailed description of an economy. The ESA 2010 was published in the Official Journal on 26 June 2013. It will be implemented as from September 2014; from that date onwards the data transmission from Member States to Eurostat will follow ESA 2010 rules.
The ESA 2010 differs in scope as well as in concepts from its predecessor ESA 95 reflecting developments in measuring modern economies, advances in methodological research and the needs of users. The structure of the ESA 2010 is consistent with the worldwide guidelines on national accounting set out in the System of National Accounts 2008 (2008 SNA). In order to support the application manuals and handbooks will be published by Eurostat.
The dedicated ESA 2010 section of the Eurostat website aims to provide information on the ESA 2010 transition for different types of users. Complementing the legal basis as published in the Official Journal, content will be progressively expanded to present information on methodological changes, guidelines & manuals, training information, changes in the transmission programme, Member State’s implementation strategy, the new SDMX data structure and ESA 2010 questionnaires as well as external links to relevant information on other websites.