Finance Minister´s Orders for reporting periods ending on or after 1 July 2007
Introduction
The FMOs are produced each year and have the force of law under the Financial Management and Accountability Act 1997 (FMA Act) and the Commonwealth Authorities and Companies Act 1997 (CAC Act). The FMOs outline the requirements for the preparation of Financial Reports of Australian Government Entities. One of the main purposes of the FMOs and supporting Policies and Guidance is to ensure consistency of accounting policy choices across Government Entities where Australian Accounting Standards allow choices. Consistency is important to ensure comparability of Financial Reports across Entities and to facilitate the consolidation of individual Entity Financial Reports when preparing the Australian Government's Consolidated Financial Statements. The FMOs aim to enhance the usefulness of information presented in Financial Reports to Government and major external users.
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Full Document
Finance Minister's Orders for Financial Reporting PDF version [
1 MB]
Finance Minister's Orders for Financial Reporting DOC version [
2.2 MB]
Finance Minister's Orders for Financial Reporting ZIP version [
422 KB]
Summary of Changes to the Finance Minister's Orders
Summary of Changes to the Finance Minister's Orders PDF version [ 69 KB]
Summary of Changes to the Finance Minister's Orders DOC version [ 127 KB]
Summary of Changes to the Finance Minister's Orders ZIP version [ 17 KB]
Copyright Notice
© Commonwealth of Australia 2007 - 2008
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 [
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Contact for information on this page: accountingpolicy@finance.gov.au