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).