Manual on measuring research and development in ESA 2010 : 2014 edition

The Manual on measuring Research and Development in ESA 2010 sets out a description of the changes to national accounts of introducing recognition of Research and Development as capital formation. It sets out the consequences for the national accounts compiled in the European Union, and gives worked examples showing the effects of the changes. It provides Member States with the guidance necessary to compile data in a reliable and comparable way. The Manual is in line with Eurostat Working Group and Task Force conclusions and recommendations. It was approved by the Eurostat Group of Directors of Macroeconomic Statistics in December 2013.