Whole of government and GGS statements of financial position
27
The whole of government statement of financial position and the GGS statement of financial position, and notes thereto, shall be presented in a manner consistent with the requirements in AASB 101.
28
Net worth shall be presented in the whole of government statement of financial position and GGS statement of financial position, measured in a manner consistent with other amounts recognised in the respective statements of financial position.