Title: Accruals-based government finance statistics, 2000
Description: Aids users of government finance statistics (GFS) to understand the changed nature and presentation of the information in the first accrual-based GFS expected to be released in Government Financial Estimates (5501.0) in 2000.  This paper describes the conceptual changes and revised table formats which will be introduced when the recording basis of GFS is changed from a predominately cash to accrual basis.
Subjects: Accrual basis accounting, Accounting, Public Finance
Places: Australia