European forest accounting: general concepts and Austrian experiences
Tóm tắt
Within the European Union there exist three different frameworks for forest accounting at the national level. For purposes of the national accounts, the regulations of the European System of Integrated Economic Accounts (ESA) have to be observed. They require a distinction between forestry and logging and provide specific guidelines for the valuation of standing timber. In recognition of the special character of forests and forestry production, two satellite accounts are devoted to forestry: the Economic Accounts for Forestry (EAF) and the European Framework for Integrated Environmental and Economic Accounting for Forests (IEEAF). Although they were designed as complementary to the national accounts and refer to the same basic methodologies, the guidelines for forest accounting provided by the three manuals are not fully compatible. Just recently, a further integration and harmonization of the concepts for forest accounting has been proposed. Austria has implemented the valuation of the increment as an output of forestry as requested by ESA and produces the EAF tables on a regular basis. The possibilities for extending forest accounting to natural resource accounts for standing timber and the IEEAF have been investigated in terms of pilot studies. The Austrian experiences and results exemplify the problems and possible solutions associated with the adoption of the different European schemes. Data deficits and valuation issues restrict the significance of respective results to some degree, especially as regards forestry-specific extensions of the accounting schemes.
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