5232.0 - Australian National Accounts: Finance and Wealth, Sep 2017 Quality Declaration 
Previous ISSUE Released at 11:30 AM (CANBERRA TIME) 01/02/2018   
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01/02/2018 Note: This excel table incorporates amendments to the household and general government (national and state and local) accounts payable and total liability series; and household net worth. The amendments are due to a correction to the implementation of an update of the Australian Accounting Standards Board (AASB 1056 Superannuation Entities) which relates to superannuation funds recognising for the first time employer sponsor receivables for Public Sector defined benefit schemes. The household and superannuation assets were correctly reported; however the counterparty to the superannuation receivable asset had been reported as a payable from household rather than general government. The mis-allocation occurred from September quarter 2016 onwards, when the update to AASB 1056 occurred.