The System of National Accounts (SNA) is a set of guidelines that provides a comprehensive conceptual and accounting framework for compiling a macroeconomic database suitable for analysing and evaluating economic performance. The latest version of the SNA, released in 1993, describes a coherent, consistent and integrated set of macroeconomic accounts in the context of a set of internationally agreed concepts, definitions, classifications and accounting rules. The detailed integrated economic accounts (IEA) introduced by the 1993 SNA are at the centre of the accounting framework.