Identifying and definitional attributes
|Metadata item type:||Property|
|Definition:||Revenue is income that arises in the course of ordinary activities of an entity and is referred to by a variety of names including sales, fees, interest, dividends and royalties.|
|Property group:||Financial characteristics|
Source and reference attributes
|Submitting organisation:||Health Expenditure Advisory Committee|
ABS 2003. Australian System of Government Finance Statistics: Concepts, Sources and Methods (Cat. no. 5514.0.55.001) EMBARGO: 11:30 AM (CANBERRA TIME) 10/10/2003.
Australian Accounting Standards Board 118, July 2007, <www.aasb.com.au>.
|Related metadata references:|
|Data Element Concepts implementing this property:|
Housing assistance agency—revenue (other current revenue)
Housing assistance agency—revenue (property income)
Housing assistance agency—revenue (sales of goods and services)
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