Download or read book Australian System of Government Finance Statistics written by and published by . This book was released on 2003 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The manual is intended as a general reference document for users and compilers of government finance statistics. For users, the manual provides a detailed account of the concepts underlying government finance statistics, the sources of data employed and the methods used to compile the statistics. As such, the manual should assist users to obtain a deeper understanding of the nature and content of the statistics than can be obtained from the ABS publications in which the statistics are presented. For compilers, the manual is intended to serve as a training aid and as a working reference on matters of technical detail. Compilers in both the ABS and the Commonwealth, state and territory treasuries should be able to use the manual for these purposes.
Download or read book Why Governments Should Use the Government Finance Statistics Accounting System written by Allan D. Barton and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In May 2008, the Australian government presented its budget to parliament solely in terms of the IMF Government Finance Statistics (GFS) accounting system; and in December 2008 it announced that all outcome financial statements were also to be GFS based. These two decisions brought to an end a long and arduous controversy over the use of accrual accounting by governments in Australia since their adoption the early 1990s. Initially, the Australian Accounting Standards (AAS) business-based system was adopted, with a few modest extensions covering the public sector. However, there was much controversy over the displacement of cash accounting and budgeting systems by accrual accounting; and secondly whether the AAS system was appropriate for the public sector. In May 1999, the Australian government introduced accrual budgeting in place of cash budgets. However two sets of accrual budgets were presented to parliament - an AAS-based one and a GFS-based one. The two budgets presented substantially different results, causing endless confusion in parliament. Furthermore, departments and the whole of government continued to present only AAS outcome financial statements. In this paper, the above history is traced out together with the reasons for the decisions. The final decision to adopt the GFS system, covering both cash and accrual accounting systems, is explained in terms of the roles and operating environments of governments. These determine the financial information needs of government, and they are shown to be fundamentally different from those of business. Finally, the structure and concepts used in the GFS system are explained.
Download or read book System of Standardised Local Government Finance Statistics Australia written by and published by . This book was released on 1979 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Government Finance Statistics Australia written by and published by . This book was released on 2005 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Australia Information Note on Fiscal Data written by International Monetary Fund and published by INTERNATIONAL MONETARY FUND. This book was released on 2006-10-23 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Australian government registered strong financial performance during the period under review. There was an increase in net worth owing to transactions, as measured by the net operating balance (NOB). These resources enabled the government to reduce its net liabilities and, to a lesser extent, acquire financial assets on a net basis. The Australia pilot study is considered a point of reference for other pilot studies implementing the Government Finance Statistics Manual 2001 framework, as a means of strengthening fiscal analysis.
Download or read book Government Finance Statistics Manual 2014 written by Mrs.Sage De Clerck and published by International Monetary Fund. This book was released on 2015-03-10 with total page 470 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2007–09 international financial crisis underscored the importance of reliable and timely statistics on the general government and public sectors. Government finance statistics are a basis for fiscal analysis and they play a vital role in developing and monitoring sound fiscal programs and in conducting surveillance of economic policies. The Government Finance Statistics Manual 2014 represents a major step forward in clarifying the standards for compiling and presenting fiscal statistics and strengthens the worldwide effort to improve public sector reporting and transparency.
Download or read book Classifications Manual for Government Finance Statistics Australia written by and published by . This book was released on 1984 with total page 153 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Government Finance Statistics Australia ABS Cat no 5512 0 written by Australian Bureau of Statistics and published by . This book was released on 1994 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Government Finance Statistics Manual 2001 written by International Monetary Fund and published by International Monetary Fund. This book was released on 2001-12-19 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Manual, which updates the first edition published in 1986, is a major advance in the standards for compilation and presentation of fiscal statistics. It is intended as a reference volume for compilers of government finance statistics, fiscal analysts, and other users of fiscal data. The Manual introduces accrual accounting, balance sheets, and complete coverage of government economic and financial activities. It covers concepts, definitions, classifications, and accounting rules, and provides a comprehensive framework for analysis, planning, and policy determination. To the extent possible, the Manual has been harmonized with the System of National Accounts 1993.
Download or read book Information Paper written by Tim J. Skinner and published by . This book was released on 1997 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides information on significant developments in the area of Government Finance Statistics (GFS). The developments include : the full adoption of accrual accounting in GFS; joint collection of data by the ABS and the Commonwealth Grants Commission; changes to the h̀eadline deficit' measure; and changes to the treatment of central borrowing authorities and public financial enterprises; revised institutional classification treatment of universities.
Download or read book Government Finance Statistics Classification Workshop June 1997 written by Australian Bureau of Statistics. Government finance statistics classification workshop and published by . This book was released on 1997 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Classifications Manual for Government Finance Statistics written by Roy James Cameron and published by . This book was released on 1984 with total page 153 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Government Finance Statistics written by and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Classifications Manual for Government Finance Statistics Australia 1989 written by Australian Bureau of Statistics and published by . This book was released on 1989 with total page 203 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Government Finance Statistics and Australian Accounting Standards a written by Brian Donaghue and published by . This book was released on 1998 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Standardised Local Government Finance Statistics South Australia written by and published by . This book was released on with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Commonwealth Government Finance Australia Australian Bureau of Statistics written by Australian Bureau of Statistics and published by . This book was released on with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
