European System of Accounts
The European System of Accounts is the system of national accounts and regional accounts used by members of the European Union. It was most recently updated in 2010.
The ESA 95 is fully consistent with the United Nations System of National Accounts in definitions, accounting rules and classifications. However, it incorporates certain differences, particularly in its presentation, that are more in line with use within the European Union. The ESA 95 is undergoing a to meet the requirements of the update of the SNA 1993 launched in 2003 under the auspices of the United Nations.
