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管理者討論與分析Management Discussion and Analysis (MD&A)
國際公共部門會計準則International Public Sector Accounting Standards (IPSASs)
中央政府歲計會計資訊管理系統(GBA系統)Government Budget and Accounting Information Management System (GBA)
特種基金歲計會計資訊管理系統(SBA系統)Special Fund Budget and Accounting Information Management System (SBA)
地方政府歲計會計資訊管理系統(CBA系統)Local Government Budget Accounting Information Management System (CBA)
國際會計準則公報International Accounting Standards (IASs)