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Accrual Uniform Presentation Framework 2000


Friday, 28 April 2000

Content ID:



This publication outlines the revised uniform presentation framework agreed to by the Australian Loan Council in March 2000.

The revised framework is the result of a review prompted by governments’ shift from cash to accrual reporting and by the Australian Bureau of Statistics’ adoption of an accrual based framework for Government Finance Statistics reporting. Whereas the previous uniform presentation framework was based on cash budgeting and reporting, the new framework establishes the common accrual-based budgetary and fiscal information which should be published by Commonwealth, State and Territory governments for external purposes.

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Accrual Uniform Presentation Framework   144.89kb
Accrual Uniform Presentation Framework Index  3.83kb

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Foreword  1.47kb
Introduction  10.96kb
Accrual GFS Reporting  12.83kb
Accrual GFS Fiscal Measures  12.42kb
Loan Council Reporting  8.20kb
Details of the Accrual Reporting Framework  5.48kb
Appendix A: Accrual Uniform Presentation Framework Tables  19.15kb
Appendix B: Timetable for Accrual UPF  0.55kb
Appendix C: Comparison of GFS and AAS31 Accrual Reporting  2.34kb

Microsoft Word (RTF) documents

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Accrual Uniform Presentation Framework  747.96kb
Accrual Uniform Presentation Framework Index  15.05kb

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Accrual Uniform Presentation Framework PDF  119.86kb
Accrual Uniform Presentation Framework RTF  93.49kb

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