Federal Register of Legislation - Australian Government

Primary content

Rules/Other as made
This instrument provides a standardised approach to financial reporting for the production of the Government’s Consolidated Financial Statements. It prescribes the requirements that reporting entities must comply with in preparing their annual financial statements so as to present fairly the entity’s financial position, financial performance and cash flows.
Administered by: Finance
Registered 11 Feb 2015
Tabling HistoryDate
Tabled HR23-Feb-2015
Tabled Senate02-Mar-2015
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Legislative Instrument
F2015L00131 : Authoritative PDF Document : 1MB Primary Document Icon F2015L00131 : ZIP Document : 68KB
30 pages

Explanatory Statement
F2015L00131ES : PDF Document : 0.7MB Primary Document Icon F2015L00131ES : ZIP Document : 50KB
11 pages