Accounting Guidance Notes
2013
No. 2013/1 – Annual Appropriations Reporting
No. 2013/1 - Annual Appropriations Reporting DOC Version [
492 KB]
No. 2013/1 - Annual Appropriations Reporting PDF Version [
902 KB]
No. 2013/1 - Annual Appropriations Reporting ZIP Version [
171 KB]
2011
No. 2011/2 - Accounting for Leases with a Land Component
No. 2011/2 - Accounting for Leases with a Land Component RTF Version [ 2.08 MB]
No. 2011/2 - Accounting for Leases with a Land Component PDF Version [ 58 KB]
No. 2011/2 - Accounting for Leases with a Land Component ZIP Version [ 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 RTF Version [ 2.3 MB]
No. 2011/1 - Accounting for the Paid Parental Leave Scheme by Commonwealth Employers PDF Version [ 171 KB]
No. 2011/1 - Accounting for the Paid Parental Leave Scheme by Commonwealth Employers ZIP Version [ 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 RTF version [ 2.3 MB]
No. 2010/1 - Accounting for Decommissioning, Restoration and Similar Provisions PDF version [ 196 KB]
No. 2010/1 - Accounting for Decommissioning, Restoration and Similar Provisions ZIP version [ 455 KB]
No. 2010/2 - Accounting for Concessional Loans
No. 2010/2 - Accounting for Concessional Loans RTF version [ 2.67 MB]
No. 2010/2 - Accounting for Concessional Loans PDF version [ 200 KB]
No. 2010/2 - Accounting for Concessional Loans ZIP version [ 440 KB]
2009
No. 2009/1 - Impairment of Available-for-Sale Equity Financial Instruments
No. 2009/1 - Impairment of Available-for-Sale Equity Financial Instruments RTF version [ 2.1 MB]
No. 2009/1 - Impairment of Available-for-Sale Equity Financial Instruments PDF version [ 47 KB]
No. 2009/1 - Impairment of Available-for-Sale Equity Financial Instruments ZIP version [ 383 KB]
2008
No. 2008/1 - AASB 7 Financial Instruments: Disclosures
No. 2008/1 - AASB 7 Financial Instruments: Disclosures RTF version [ 3.1 MB]
No. 2008/1 - AASB 7 Financial Instruments: Disclosures PDF version [ 1.4 MB]
No. 2008/1 - AASB 7 Financial Instruments: Disclosures ZIP version [ 491 KB]
2007
No. 2007/1 - Accounting for Internally Developed Software
No. 2007/1 - Accounting for Internally Developed Software RTF version [ 2.1 MB]
No. 2007/1 - Accounting for Internally Developed Software PDF version [ 74 KB]
No. 2007/1 - Accounting for Internally Developed Software ZIP version [ 465 KB]
No. 2007/2 - Identification of Executive Remuneration
No. 2007/2 (Revised) - Identification of Executive Remuneration RTF version [ 2.1 MB]
No. 2007/2 (Revised) - Identification of Executive Remuneration PDF version [59 KB]
No. 2007/2 (Revised) - Identification of Executive Remuneration ZIP version [ 424 KB]
No. 2007/3 - Accounting for Lease Incentives
No. 2007/3 - Accounting for Lease Incentives RTF version [ 2.1 MB]
No. 2007/3 - Accounting for Lease Incentives PDF version [ 76 KB]
No. 2007/3 - Accounting for Lease Incentives ZIP version [ 424 KB]
No. 2007/4 - Accounting for Operating Lease Expenses
No. 2007/4 - Accounting for Operating Lease Expenses RTF version [ 2.1 MB]
No. 2007/4 - Accounting for Operating Lease Expenses PDF version [ 83 KB]
No. 2007/4 - Accounting for Operating Lease Expenses ZIP version [ 411 KB]
No. 2007/5 - Accounting for Non-current Assets Held for Sale
No. 2007/5 - Accounting for Non-current Assets Held for Sale RTF version [ 2.1 MB]
No. 2007/5 - Accounting for Non-current Assets Held for Sale PDF version [ 75 KB]
No. 2007/5 - Accounting for Non-current Assets Held for Sale ZIP version [ 466 KB]
No. 2007/6 - Identification of General Insurance Contracts
No. 2007/6 - Identification of General Insurance Contracts RTF version [ 2.1 MB]
No. 2007/6 - Identification of General Insurance Contracts PDF version [ 66 KB]
No. 2007/6 - Identification of General Insurance Contracts ZIP version [ 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 RTF version [ 2.0 MB]
No. 2007/7 - Accounting for Subsequent Expenditure on Property, Plant and Equipment PDF version [ 71 KB]
No. 2007/7 - Accounting for Subsequent Expenditure on Property, Plant and Equipment ZIP version [ 463 KB]
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