Glossary:European system of national and regional accounts (ESA 2010)

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The European system of national and regional accounts (ESA 2010) is the newest internationally compatible European Union's accounting framework for a systematic and detailed description of an economy. It is implemented as from September 2014; from that date onwards the data transmission from Member States to Eurostat follows 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).


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