Statement 10: Australian Accounting Standards Financial Statements
This statement provides financial tables
prepared on an accrual basis in accordance with applicable Australian
Accounting Standards (AAS), including Australian Accounting Standard
No. 31 Financial Reporting by Governments, except where
departures from the standards are identified in Note 1.
A reconciliation between the Australian Government’s general government AAS 31 and Government Finance Statistics (GFS) revenue, expenses and operating results is provided in Statement 8.