CTHRepealedLegislation
Commonwealth Authorities and Companies (Financial Statements 2001-2002) Orders
9Departmental Price of Outputs Appropriations
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9 Departmental Price of Outputs Appropriations
9.1 There is a rebuttable presumption that the full amount of the appropriation for outputs should be recognised as revenue in the year of appropriation. In the instance that any variation between appropriation and revenue ‘earned’ for the respective period arises, providing that the variation is measurable, either accrued or unearned revenue should be recognised.