Accounting Guidance Notes

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