Appendix C: Australian Accounting Standards financial statements

This Appendix presents financial statements prepared in accordance with applicable Australian Accounting Standards (AAS), including AAS 31 Financial Reporting by Governments, except where departures from the standard are identified in Note 1.

A reconciliation between the Australian government’s general government AAS and Government Finance Statistics (GFS) revenue, expenses and operating results is provided in Appendix E.

Table C1: Statement of financial performance for the Australian Government general government sector

Table C2: Statement of financial position for the Australian Government general government sector

Table C3: Statement of cash flows for the Australian Government general government sector — AAS31

 

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