Abs gfs manual






















the ABS GFS Manual effective at the beginning of the previous annual reporting period or any version effective at a later date, as the basis for GFS information included in the financial statements under this Standard. The date on which amendments to the ABS GFS Manual become effective is, for the.  · The ABS GFS Manual has also been updated to include the treatment of emissions schemes in ABS GFS data. The IMF has published a revised Government Finance Statistics Manual (GFSM ), and the Australian system has been updated to reflect the new international standards. The initial GFS manual issued by the IMF in was cash-based focus. The focus was shifted to accrual-based reporting with the publication of the IMF’s Government Finance Statistics Manual The accrual-based GFS manual was updated by the IMF in The ABS has also published Australian versions of this framework, Australian System of Government Finance Statistics: Concepts, .


the ABS GFS Manual effective at the beginning of the previous annual reporting period or any version effective at a later date, as the basis for GFS information included in the financial statements under this Standard. The date on which amendments to the ABS GFS Manual become effective is, for the. The initial GFS manual issued by the IMF in was cash-based focus. The focus was shifted to accrual-based reporting with the publication of the IMF’s Government Finance Statistics Manual The accrual-based GFS manual was updated by the IMF in The ABS has also published Australian versions of this framework, Australian System of Government Finance Statistics: Concepts, Sources and Methods, in and The IMF published a revised Government Finance Statistics Manual (GFSM ) and the ABS GFS Manual was updated to reflect the new international standards. These changes are presented in the Australian System of Government Finance Statistics: Concepts, Sources and Methods, (AGFS15) and have been implemented for data reported for periods from 1 July onwards.


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