Basic Accounting and Compilation Guidance
Abstract:The System of Health Accounts provides a toolkit for describing and summarising health consumption expenditure that enables an analysis of the consumption, provision and financing dimensions of health care goods and services, both over time and between countries. This chapter describes some of the basic accounting guidelines for SHA and provides some initial assistance on compilation processes, including practical guidance on good accounting practice in relation to selected measurement issues.
Document Type: Review Article
Publication date: October 1, 2011