Glossary of terms–financial statements
| AAS | Australian Accounting Standards | IBNER | Claims incurred but not enough reported |
| AASB | Australian Accounting Standards Board | Investment funds | Administered investment funds managed by the Future Fund Board of Guardians |
| AMT | Adjusted Market Transactions | IPEA | Independent Parliamentary Expenses Autdority |
| ANI | Australian Naval Infrastructure Pty Ltd | JPS | Judges’ Pensions Scheme |
| ARR | Asset Revaluation Reserve | LSL | Long Service Leave |
| ASC | ASC Pty Ltd | LTCR | Long Term Cost Report 2014 |
| AUD | Australian dollar | MOP(S) Act | Members of Parliament (Staff) Act 1984 |
| BAF | Building Australia Fund | MPS | Ministerial and Parliamentary Services |
| BSSA | Business Services Special Account | MRFF | Medical Research Future Fund |
| CEB | Consumed Economic Benefits | MRFFICs | Medical Research Future Fund Investment Companies |
| CCEs | Corporate Commonwealth Entities | NBFs | Nation Building Funds |
| CRF | Consolidated Revenue Fund | NET | Net Assets |
| CPCSA | Coordinated Procurement Contracting Special Account | OCI | Other comprehensive income |
| CPI | Consumer Price Index | OPA | Official Public Account |
| CSC | Commonwealth Superannuation Corporation | PAES | Portfolio Additional Estimate Statements |
| CSS | Commonwealth Superannuation Scheme | PBS | Portfolio Budget Statements |
| DAS | Department of Administrative Services | PGPA Act | Public Governance, Performance and Accountability Act 2013 |
| DCAF | DisabilityCare Australia Fund | PM&C | Department of the Prime Minister and Cabinet |
| DTA | Digital Transformation Agency | PCSS | Parliamentary Contributory Superannuation Scheme |
| EIF | Education Investment Fund | PSS | Public Sector Superannuation Scheme |
| EUR | Euro | PSSap | Public Sector Superannuation accumulation plan |
| FCCJDDS | Federal Circuit Court Judges Death and Disability Scheme | PWS | Parliamentary Workflow System |
| FFMA | Future Fund Management Agency | RBA | Reserve Bank of Australia |
| FRR | PGPA (Financial Reporting) Rule 2015 | RCN | Replacement Cost of New Assets |
| FVPL | Fair value through profit or loss | SDO | Service Delivery Office |
| GBP | British pound | The Board | Future Fund Board of Guardians |
| G-GPS | Governor-General Pension Scheme | USD | United States dollar |
| GST | Goods and Services Tax | VSA | Volume sourcing arrangements |
| HHF | Health and Hospitals Fund | WACC | Weighted average cost of capital |
| IBNCS | Internet based network connection service | WoAG | Whole of Australian Government |
| IBNR | Claims incurred but not reported |
