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Statement 10: Australian Accounting
Standard No. 31
Budget Financial Statements
Contents
Statistics, concepts and notes to the AAS31 Financial Statements
Appendices
Appendix A: Additional agency statistics
Appendix B: Statement of Risks
The financial tables presented in this Statement have been prepared on an accrual basis in accordance with applicable Australian Accounting Standards, including Australian Accounting Standard No. 31 Financial Reporting by Governments (AAS31), except where departures from the standard are identified in Note 1.
A reconciliation between the Commonwealth's general government AAS31 and Government Finance Statistics (GFS) revenue, expenses and operating results is provided in Statement 11.
Table 1: Statement of revenue and expenses for the Commonwealth general government sector - AAS31
Table 2: Balance sheet for the Commonwealth general
government sector - AAS31
Table 3: Statement of cash flows for the Commonwealth general government sector - AAS31
