Identifying and definitional attributes | |
Metadata item type: | Data Element Concept |
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Synonymous names: | Revenue |
METEOR identifier: | 357503 |
Registration status: | Health, Standard 05/12/2007 |
Definition: | Revenue of an organisation relating to patient fees, recoveries and other revenue. |
Organisation—revenue
Data Element Concept Attributes
Object Class attributes
Identifying and definitional attributes
Object class: | Organisation |
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Definition: | The smallest type of accounting unit within a management unit within a State or Territory of Australia which controls its productive activities and for which a specified range of detailed data is available, at least on an annual basis, thus enabling measures such as value added to be calculated. |
Specialisation of: | Organisation |
Source and reference attributes | |
Reference documents: | Australian Bureau of Statistics 2002. Standard Economic Sector Classifications of Australia (SESCA). ABS cat. no. 1218.0. Canberra: ABS. |
Property attributes
Identifying and definitional attributes
Property: | Revenue |
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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 |
Origin: | 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>. |
Data element concept attributes
Relational attributes
Data Elements implementing this Data Element Concept: | Organisation—revenue, total Australian currency NNNNN.N Health, Standard 05/12/2007 |
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