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Uniform Presentation Framework - April 2008


Wednesday, 23 April 2008

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This publication incorporates revisions to the Uniform Presentation Framework (UPF) agreed by the Australian Loan Council in March 2002, March 2003 and March 2008.

Many of the revisions to the framework are a result of a review prompted by the release of the Australian Accounting Standards Board’s (AASB) new accounting standard for the public sector in October 2007. The new standard aims to harmonise Government Finance Statistics (GFS) and Generally Accepted Accounting Principles (GAAP) with the objective of improving the clarity and transparency of government financial statements.

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Uniform Presentation Framework - April 2008  379.29kb

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Foreword  3.25kb
Introduction  13.09kb
UPF Reporting  9.36kb
Fiscal Measures  15.56kb
Loan Council Reporting  7.25kb
Details of the Reporting Framework  3.54kb
Glossary and Appendices  36.02kb

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