- Guidelines for Accounting Long-Term Care Expenditure under SHA 2011 - March 2018 version
- Guidelines to Measure Expenditure on Over-the-Counter (OTC) Drugs
- Expenditure on Prevention Activities under SHA 2011: Supplementary Guidance - March 2017 version
- Guidelines to Improve Estimates of Expenditure on Health Administration and Health Insurance
- Guidelines for the Implementation of the SHA 2011 Framework for Accounting Health Care Financing - January 2014 version
- Guidelines for Improving the Comparability and Availability of Private Health Expenditures
- Feasibility and Challenges of Reporting Factors of Provision in SHA 2011
- Implementing the Capital Account under SHA 2011
- Improving Estimates of Exports and Imports of Health Services and Goods
A System of Health Accounts guidelines
The OECD Manual A System of Health Accounts (SHA) provides a standard framework for producing a set of comprehensive, consistent and internationally comparable accounts to meet the needs of public and private-sector health analysts and policy-makers. This page contains supporting documents and guidelines for the publication.