This section provides various guidance materials to assist portfolio entities meet their accounting and financial reporting obligations. The main accounting and financial reporting guidance materials include:
- Financial Reporting Directions (FRDs), issued by the Department of Treasury and Finance, which prescribe both financial and non-financial reporting requirements
- model annual reports and salary calculators
- long service leave models and the related data input, including wage inflation and discount rates
- accounting policies and guidance
- australian accounting standards and interpretations as issued by the Australian Accounting Standards Board (AASB).