Glossary of Terms - Financial Statements | Annual Report 2017-18

AAS Australian Accounting Standards Investment funds Administered investment funds managed by the Future Fund Board of Guardians
AASB Australian Accounting Standards Board IPEA Independent Parliamentary Expenses Autdority
AMT Adjusted Market Transactions JPS Judges’ Pensions Scheme
ANI Australian Naval Infrastructure Pty Ltd LSL Long Service Leave
ARR Asset Revaluation Reserve LTCR Long Term Cost Report 2014
ASC ASC Pty Ltd MOP(S) Act Members of Parliament (Staff) Act 1984
AUD Australian dollar MPS Ministerial and Parliamentary Services
BAF Building Australia Fund MRFF Medical Research Future Fund
BSSA Business Services Special Account MRFFICs Medical Research Future Fund Investment Companies
CEB Consumed Economic Benefits NBFs Nation Building Funds
CCEs Corporate Commonwealth Entities NET Net Assets
CRF Consolidated Revenue Fund OCI Other comprehensive income
CPCSA Coordinated Procurement Contracting Special Account OPA Official Public Account
CPI Consumer Price Index PAES Portfolio Additional Estimate Statements
CSC Commonwealth Superannuation Corporation PBR Act Parliamentary Business Resources Act 2017
CSS Commonwealth Superannuation Scheme PBS Portfolio Budget Statements
DAS Department of Administrative Services PGPA Act Public Governance, Performance and Accountability Act 2013
DCAF DisabilityCare Australia Fund PM&C Department of the Prime Minister and Cabinet
DTA Digital Transformation Agency PCSS Parliamentary Contributory Superannuation Scheme
EIF Education Investment Fund PSS Public Sector Superannuation Scheme
EUR Euro PSSap Public Sector Superannuation accumulation plan
FCCJDDS Federal Circuit Court Judges Death and Disability Scheme PWS Parliamentary Workflow System
FFMA Future Fund Management Agency RBA Reserve Bank of Australia
FRR PGPA (Financial Reporting) Rule 2015 RCN Replacement Cost of New Assets
FVPL Fair value through profit or loss SDO Service Delivery Office
GBP British pound The Board Future Fund Board of Guardians
G-GPS Governor-General Pension Scheme USD United States dollar
GST Goods and Services Tax VSA Volume sourcing arrangements
IBNCS Internet based network connection service WACC Weighted average cost of capital
IBNR Claims incurred but not reported WoAG Whole of Australian Government
IBNER Claims incurred but not enough reported    

Did you find this content useful?
Did you find what you were looking for?