Financial Reporting and Accounting Policy
This website contains links to the relevant accounting policy and financial reporting requirements for Australian Government Entities and central government reporting. It includes Finance Minister's Orders (FMOs) and related Policies and Guidance for Financial Reports such as FinanceBriefs.
Accounting Policy
Accounting Reporting Policy
- 2007-2008 Finance Minister's Orders (including Summary of Changes)
- 2007-2008 PRIMA Forms of Financial Statements (Annexure A to the Finance Minister's Orders)
- 'PRIMA Forms' detail the required disclosures for the financial reports of Australian Government Entities
- 2007-2008 PRIMA Illustrative Financial Statements
- 'PRIMA Illustrative' is a set of illustrative financial statements to assist Commonwealth Entities in the preparation of their financial statements.
- 2007-2008 PRIMA Template
- 'PRIMA Template' is a blank set of financial statements that entities can use in preparation of their financial statements. Use of the template is not mandatory
- FMO and PRIMA User Guides
- The user guides provide instructions for navigating and using the FMOs and PRIMA
Accounting Policy Guidance
CFO Forum
Financial Reporting
- Annual and monthly reporting processes
- Inter-agency transactions
- Functional Allocation
- Consistency and use of accounts
- Publication Standards
- AIMS
- Fiscal Balance
- Underlying Cash Balance
Contact for information on this page: Financial Reporting and Accounting Policy Contacts