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Система национальных счетов 2025 года: обзор основных методологических изменений
The second part of the paper continues the examination of the new methodological provisions of the system of national accounts, building on the discussion initiated in the previous publication. It analyzes key changes in the accounting of economic transactions, with particular attention to digital services, globalization, the composition of production costs under the sum‑of‑costs valuation method, and new approaches to measuring central bank operations.
Special attention is given to the methodological provisions of the 2025 SNA concerning the assessment of well‑being and sustainability, including the conceptual content of these categories and the tools proposed for their measurement. The inclusion of these elements in the System of National Accounts represents one of the most significant conceptual innovations in the methodology of macroeconomic statistics. It is noted that several accounts introduced to assess well‑being and sustainability rely on theoretical premises that extend beyond the production boundary and the asset structure of the integrated framework. The recognition of the need to incorporate such indicators into the SNA, along with the proposed comprehensive approach to their measurement, marks a new stage in the development of national accounting.
The paper also examines new components of the integrated SNA framework, in particular the use of distributional accounts to provide a more detailed representation of household sector transactions within the sequence of economic accounts and labour market tables.
The study further characterizes the accounts of unpaid household service work and two thematic accounts – for education and training, and health – compiled outside the integrated SNA framework. It is noted that the indicators of the thematic account ≪Education and Training≫, together with data derived from the accounts and tables of the integrated SNA framework, are essential for calculating human capital indicators, which, combined with estimates of natural capital components, form the basis for measuring sustainable development.