Considerations Regarding The European System of National and Regional Accounts – ESA 1995

The European System of National and Regional Accounts, 1995 ESA or simply ESA was adopted as a regulation of the European Council on 25 June 1996 and is an internationally applicable accounting framework that allows analytical and detailed description, analysis and evaluation structure, which is called the total economy, its components or specific aspects, its evolution over time and its relations with other economies total. It replaces the European System of Integrated Economic Accounts published in 1970, SEC 70. Data obtained from the ESA 1995 are essential tools for defining and pursuing social and economic policies of the Member States of the European Union. This article presents some considerations regarding the european system of national and regional accounts, 1995 ESA: concepts, functions, differences between the systems 1995 ESA and 1993 SNA and between 1995 ESA and 1970 ESA.