Statement 10: Australian Accounting Standard No. 31 Financial Statements

This statement provides financial tables 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 8.

Table 1: Statement of financial performance for the Commonwealth general government sector - AAS31

Table 2: Statement of financial position for the Commonwealth general government sector - AAS31

Table 3: Statement of cash flows for the Commonwealth general government sector - AAS31