The national accounts are a fundamental tool for analyzing a country's economy, based on internationally agreed concepts, definitions and classifications. The aim is to present a country's economic performance and other economic facts in a coherent, quantitative manner (usually measured in monetary units) and according to internationally comparable standards. The methodological and conceptual framework for these international standards is the "System of National Accounts" of the United Nations (SNA 2008) and the "European System of Accounts" (ESA 2010) derived from it. In contrast to the SNA, which is merely a recommendation, the ESA is legally binding for the EU member states. The central legal basis for the national accounts is therefore the ESA Regulation.
Source: Statistics Austria, 2024
https://www.statistik.at/fileadmin/shared/QM/Standarddokumentationen/VW/std_v_vgr-jahresrechnung.pdf