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Definition: Complete set of accounts

ESSPROS Manual

Accounting records covering all economic and financial transactions carried out during the accounting period, as well as a balance sheet of assets and liabilities.

This definition is identical in versions 2008 and 2011 of the Manual <a href="">http://ec.europa.eu/eurostat/ramon/statmanuals/files/KS-RA-11-014-EN.pdf</a> <a href=""><a href="http://ec.europa.eu/eurostat/ramon/statmanuals/files/KS-RA-07-027-EN.pdf" target="_blank">Eurostat, "ESSPROS Manual 2008"</a></a>
Source:
Eurostat, "ESSPROS Manual - The European System of integrated Social Protection Statistics", 2011 Edition, Office for Official Publications of the European Communities, Luxembourg, 2011
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