Identifying and definitional attributes
|Metadata item type:||Data Set Specification|
|DSS type:||Data Element Cluster|
These data elements are used in conjunction with each other to describe the revenue received by establishments for recurrent expenditure purposes.
Collection and usage attributes
|Guide for use:|
The Revenue data element cluster comprises three data elements that provide information on the categories of revenue received by establishments, the total amount of revenue and whether these data are estimated.
The Revenue data element cluster describes the following information for an establishment:
The reported revenue must be prepared using accrual basis of accounting as per the Australian Accounting Standards Board, Standard 101.
Source and reference attributes
Australian Institute of Health and Welfare.
|Related metadata references:|
|Implementation in Data Set Specifications:|