| PART 1 – INTRODUCTION AND PRESCRIBED ACCOUNTING STANDARDS |
| FRR 1A |
Introduction and Prescribed Accounting Standards |
| PART 2 – BASIS OF PREPARATION |
| FRR 2A |
Basis of Financial Statement Preparation |
| FRR 2B |
Materiality |
| FRR 2C |
Changes in Accounting Policies and Estimates |
| FRR 2D |
Form and Content of Financial Statements |
| FRR 2E |
Controlled and Administered Items, Trust Transactions and Agency Arrangements |
| FRR 2F |
Machinery-of-Government Changes |
| FRR 2G |
Consolidated Financial Statements and Controlled Entities |
| FRR 2H |
Interests in Associates and Joint Arrangements |
| FRR 2I |
Management Certificate |
| PART 3 – FINANCIAL PERFORMANCE |
| FRR 3A |
Statement of Comprehensive Income |
| FRR 3B |
Income |
| FRR 3C |
Employee Benefit Expenses and Key Management Personnel Remuneration |
| FRR 3D |
Expenses |
| FRR 3E |
Distinction between Grants and Procurement Expenses |
| PART 4 – FINANCIAL POSITION |
| FRR 4A |
Statement of Financial Position |
| FRR 4B |
Assets |
|
Leases Contract Review and Data Collection Worksheet |
| FRR 4C |
Employee Benefit Liabilities |
| FRR 4D |
Liabilities |
| FRR 4E |
Financial Instruments |
| FRR 4F |
Equity, Contributions by Owners and Distributions to Owners |
| PART 5 – OTHER DISCLOSURE REQUIREMENTS |
| FRR 5A |
Statement of Cash Flows |
| FRR 5B |
Related Party Transactions |
|
Non-Ministerial KMP related party declaration form – Part A |
|
Non-Ministerial KMP related party declaration form – Part B |
|
Non-Ministerial KMP related party declaration form – Explanatory Information |
| FRR 5C |
Budgetary Reporting Disclosures |
| FRR 5D |
Service Concession Arrangements and Other Public-Private Partnerships |
| FRR 5E |
Commitments |
| PART 6 – ILLUSTRATIVE FINANCIAL STATEMENTS |
| FRR 6A |
Sunshine Department Illustrative Financial Statements (Tier 1) |
| FRR 6B |
Future Bay Regional Health Foundation (Tier 2) |
| SUMMARY OF NOTEWORTHY CHANGES |
| This Summary of Noteworthy Changes lists noteworthy amendments reflected in the Financial Reporting Requirements for reporting periods beginning on or after 1 July 2022.
Summary of Noteworthy Changes |
