These annual financial statement requirements include the Minimum Reporting Requirements and assist agencies in the preparation of their financial statements. The requirements provide updates on new and revised accounting policies and standards and additional guidance and advice on the application of such policies and standards.
This Summary of Noteworthy Changes lists noteworthy amendments reflected in the Financial Reporting Requirements for reporting periods beginning on or after 1 July 2022. It is an updated version of the corresponding summary issued in conjunction with the draft FRRs in May 2023. Further amendments since the release of the draft FRRs are indicated by shading.
SUMMARY OF QUEENSLAND TREASURY RESPONSES TO STAKEHOLDER FEEDBACK
This document summarises stakeholder feedback received regarding the draft FRRs issued for comment in May 2023, and explains how Queensland Treasury has addressed feedback (and if not incorporated into the June 2023 final version, the reasons for this).