AASB 1055
AASB 1055 is the Australian Accounting Standard pertaining to the "Budgetary Reporting".
The Standard specifies the nature of budgetary disclosures and the circumstances in which they are to be included in:
(a) the financial statements of GGSs;
(b) whole of government general purpose financial statements; and
(c) the general purpose financial statements of not-for-profit entities within the GGS
Related Pages
- Annual Budget
- Australian Accounting Standards Board
- Budgeting and Reporting Framework
- Financial Report