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Generally Accepted Accounting Practice (GAAP) Series Tables

Physical units can be specific to the kind of resource recorded (tonnes, cubic meters, hectares, number of units) or common to a range of resources. In this case, a unit-equivalent needs to be found. For example, material flow accounts which are currently the main basis for resource-efficiency analysis record 'everything' in tonnes. Another solution is to use carbon or energy unit-equivalents, as in UNFCCC reporting. The Ecological Footprint Accounts propose surface area as a general unit-equivalent. These solutions are obviously incomplete (e.g. economy-wide material flow accounts commonly set aside water, considered as 'so large that they would dominate all other materials' (1), and land, which has no mass in itself) and limited in scope due. | Generally Accepted Accounting Practice GAAP Series Tables The financial statements presentation has changed The Public Finance Act 1989 and Fiscal Responsibility Act 1994 require the Government to produce actual and forecast financial statements in accordance with generally accepted accounting practice GAAP . This ensures that the financial statements and forecasts of the Crown are prepared on a basis familiar to readers of private sector financial statements - providing a transparent and independently established set of principles on which to measure a government s financial activity. From 1 July 2002 the financial statements and forecasts include the full line-by-line consolidation of SOEs and Crown entities previously the accounts only consolidated the net surplus in the operating balance and net investment net worth in the balance sheet . In addition there are some adjustments that will impact on core Crown results defined below owing to changes to the treatment of GST on Crown spending and the treatment of the Government Superannuation Fund GSF . The following table outlines the presentation and how it has changing. It defines the key terms that are used within the financial statements and forecasts. Pre-1 July 2002 presentation of consolidation New and now current presentation of consolidation The previous presentation showed Crown expenses and revenues with net SOE and Crown entity results Crown assets liabilities net Crown debt gross Crown debt and net worth. The Crown balance sheet only included a net investment in SOEs and Crown entities. The new presentation shows the three institutional forms of core Crown existing information on revenues and expenses less GST on Crown expenses plus inclusion of full GSF numbers SOE revenues expenses assets and liabilities Crown entity revenues expenses assets and liabilities. The sum of these three segments less internal transactions is the total Crown . The core Crown is different from the previous presentation owing