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Statement 10: Australian Accounting Standard No. 31
Budget Financial Statements

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Contents

Budget Financial Statements

Statistics, concepts and notes to the AAS31 Financial Statements

Appendices

Appendix A: Additional agency statistics
Appendix B: Statement of Risks

Budget Financial Statements

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 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 2:  Balance sheet for the Commonwealth general government sector - AAS31

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

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

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