5517.0 - Information Paper: Accruals-Based Government Finance Statistics, 2000  
Latest ISSUE Released at 11:30 AM (CANBERRA TIME) 13/03/2000   
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ABOUT THIS RELEASE

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 predominantly cash to an accrual basis.