This new 2019 edition of the Manual is an updated version of the edition published in March 2016. In the current edition, at least one chapter of all parts has been amended in substance (see full list of chapters in the preface of the Manual), except Part 5 Sale of assets and Part 7 Debt related transactions and guarantees. New sub-sections 2.4.3.17 Recording interest when there is a derivative in a debt instrument, 2.4.3.18 Interest on off-market swaps, 2.4.3.19 Claims in dispute and interests accrued on them and 2.4.3.20 Interest accrued on intergovernmental loans unlikely to be repaid, as well as section 2.6.3 Accounting treatment of the EU financial instruments and chapter 4.7 Income contingent loans were added. As usual, this edition results form a collective work under the supervision of Eurostat, in cooperation with experts representing EU Member States and other international institutions.