Accounting Guidance Notes

Please Note

The Financial Management and Accountability Act 1997 (FMA Act) and the Commonwealth Authorities and Companies Act 1997 (CAC Act) were repealed on 30 June 2014 and replaced by the Public Governance, Performance and Accountability Act 2013 (PGPA Act) from 1 July 2014. Some provisions of the FMA and CAC Acts, however, will remain in force during the transition period; for example performance reporting requirements for the 2013-14 financial year.

If you are looking for information on the PGPA Act, supported by rules and guidance, go to the Resource Management section of the Department of Finance website.

2013

No. 2013/1 – Annual Appropriations Reporting

No. 2013/1 - Annual Appropriations Reporting [Word Document 244 KB]
No. 2013/1 - Annual Appropriations Reporting [PDF Document 468 KB]
No. 2013/1 - Annual Appropriations Reporting [ZIP Document 174 KB]

2011

No. 2011/2 - Accounting for Leases with a Land Component

No. 2011/2 - Accounting for Leases with a Land Component [Word Document 160 KB]
No. 2011/2 - Accounting for Leases with a Land Component [PDF Document 58 KB]
No. 2011/2 - Accounting for Leases with a Land Component [ZIP Document 386 KB]

No. 2011/1 - Accounting for the Paid Parental Leave Scheme by Commonwealth Employers

No. 2011/1 - Accounting for the Paid Parental Leave Scheme by Commonwealth Employers [Word Document 153 KB]
No. 2011/1 - Accounting for the Paid Parental Leave Scheme by Commonwealth Employers [PDF Document 171 KB]
No. 2011/1 - Accounting for the Paid Parental Leave Scheme by Commonwealth Employers [ZIP Document 420 KB]

2010

No. 2010/1 - Accounting for Decommissioning, Restoration and Similar Provisions (‘Make good’) (Revised)

No. 2010/1 - Accounting for Decommissioning, Restoration and Similar Provisions [Word Document 182 KB]
No. 2010/1 - Accounting for Decommissioning, Restoration and Similar Provisions [PDF Document 196 KB]
No. 2010/1 - Accounting for Decommissioning, Restoration and Similar Provisions [ZIP Document 455 KB]

No. 2010/2 - Accounting for Concessional Loans

No. 2010/2 - Accounting for Concessional Loans [Word Document 206 KB]
No. 2010/2 - Accounting for Concessional Loans [PDF Document 200 KB]
No. 2010/2 - Accounting for Concessional Loans [ZIP Document 440 KB]

2007

No. 2007/1 - Accounting for Internally Developed Software

No. 2007/1 - Accounting for Internally Developed Software [Word Document 157 KB]
No. 2007/1 - Accounting for Internally Developed Software [PDF Document 74 KB]
No. 2007/1 - Accounting for Internally Developed Software [ZIP Document 465 KB]

No. 2007/3 - Accounting for Lease Incentives

No. 2007/3 - Accounting for Lease Incentives [Word Document 156 KB]
No. 2007/3 - Accounting for Lease Incentives [PDF Document 76 KB]
No. 2007/3 - Accounting for Lease Incentives [ZIP Document 424 KB]

No. 2007/4 - Accounting for Operating Lease Expenses

No. 2007/4 - Accounting for Operating Lease Expenses [Word Document 154 KB]
No. 2007/4 - Accounting for Operating Lease Expenses [PDF Document 83 KB]
No. 2007/4 - Accounting for Operating Lease Expenses [ZIP Document 411 KB]

No. 2007/5 - Accounting for Non-current Assets Held for Sale

No. 2007/5 - Accounting for Non-current Assets Held for Sale [Word Document 156 KB]
No. 2007/5 - Accounting for Non-current Assets Held for Sale [PDF Document 75 KB]
No. 2007/5 - Accounting for Non-current Assets Held for Sale [ZIP Document 466 KB]

No. 2007/6 - Identification of General Insurance Contracts

No. 2007/6 - Identification of General Insurance Contracts [Word Document 160 KB]
No. 2007/6 - Identification of General Insurance Contracts [PDF Document 66 KB]
No. 2007/6 - Identification of General Insurance Contracts [ZIP Document 417 KB]

No. 2007/7 - Accounting for Subsequent Expenditure on Property, Plant and Equipment

No. 2007/7 - Accounting for Subsequent Expenditure on Property, Plant and Equipment [Word Document 157 KB]
No. 2007/7 - Accounting for Subsequent Expenditure on Property, Plant and Equipment [PDF Document 71 KB]
No. 2007/7 - Accounting for Subsequent Expenditure on Property, Plant and Equipment [ZIP Document 463 KB]

Withdrawn

All other previously issued Accounting Guidance Notes (AGNs) have since been withdrawn, namely AGNs 2007/2, 2008/1 and 2009/1.

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