Balance Sheets and Accumulation Accounts

Balance Sheets and Accumulation Accounts

This course, presented by the IMF’s Statistics Department, covers theoretical and practical issues relating to the compilation of accumulation accounts (capital accounts, financial accounts, other changes in volume of assets accounts, and revaluation accounts) and balance sheets according to institutional sectors. The course will be based on the conceptual framework of the System of National Accounts, 2008 (2008 SNA). The aim of the course is to provide participants with the necessary skills to compile the sectoral accumulation accounts and the balance sheets. The course consists of lectures covering conceptual and methodological issues as well as workshop sessions on practical compilation issues. The lectures provide a thorough review of the methodological framework, concepts, and definitions relating to sectoral accumulation accounts and balance sheets, examine potential data sources for their compilation, and illustrate possible compilation techniques and procedures. The course also provides a forum for participants to share country practices and experiences relating to the compilation of sectoral accumulation accounts and balance sheets

Course Objectives: Upon completion of this course, participants should be able to: 

• Explain to policymakers the importance and relevance of compiling sectoral accumulation accounts and balance sheets for the analysis of macro-prudential developments. 

• Describe the link of financial and non-financial statistics, thereby providing the basis for an integrated compilation of non-financial economic activities, financial transactions, and balance sheets. 

• Apply the acquired knowledge on concepts and methodology to identify data gaps as well as strengths and weaknesses in existing data. 

• Initialize data sharing agreements with the entities involved to provide a basis for a coordinated effort towards compiling and disseminating internationally comparable sectoral accounts and balance sheets, building on the 2008 System of National Accounts.