Basic Accounting and Compilation Guidance

Source: SourceOECD Social Issues/Migration/Health, Volume 2011, Number 8, October 2011 , pp. 295-314(20)

Publisher: OECD - Organisation for Economic Co-operation and Development

Buy & download fulltext article:


Price: $32.00 plus tax (Refund Policy)


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

Related content



Free Content
Free content
New Content
New content
Open Access Content
Open access content
Subscribed Content
Subscribed content
Free Trial Content
Free trial content

Text size:

A | A | A | A
Share this item with others: These icons link to social bookmarking sites where readers can share and discover new web pages. print icon Print this page