Comparison of the balance sheets of Bulgaria and the national accounts of Finland

Abstract

Methodological links between the Material Product System (MPS) and the System of National Accounts (SNA) facilitate international comparisons of national product and main economic aggregates. Conceptual frames for the linkage of the two national accounting systems have been prepared by the United Nations Statistical Office. These conceptual frames are being tested and further specified in a number of case studies. One of these studies was recently concluded between the Central Statistical Offices of Bulgaria and Finland. The type of problems arising in the linkage between SNA and MPS partly depends on the direction in which the related conversions are carried out. In moving from MPS to SNA, the main problems are encountered in the estimation of the production (and its subsequent consumption) from non-material industries. The main problem of SNA to MPS conversions resides in the separation of the material and non-material spheres.