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FMOs User Guide

The FMOs User Guide accompanies, but does not form part of the FMOs. It provides guidance on the FMOs and PRIMA, including the purpose and structure of the FMOs, seeking an exemption from the FMOs, consultation and publication information, and a suggested approach to applying the FMOs and PRIMA to prepare financial statements.

FMOs User Guide PDF version [PDF Document - 263 KB]
FMOs User Guide RTF version [Rich text file - 2.3 MB]
FMOs User Guide Zipped RTF version [Zipped rich text file- 398 KB]

Copyright Notice

© Commonwealth of Australia 2011
This work is copyright. You may download, display, print and reproduce this material in unaltered form only (retaining this notice) for your personal, non-commercial use or use within your organisation. Apart from any use as permitted under the Copyright Act 1968, all other rights are reserved. Requests and inquiries concerning reproduction and rights should be addressed to Commonwealth Copyright Administration, Attorney General’s Department, Robert Garran Offices, National Circuit, Barton ACT 2600 or posted at http://www.ag.gov.au/cca [External Site].


Contact for information on this page: Financial Reporting and Accounting Policy Contacts


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Last Modified: 3 May, 2011