This section provides various guidance materials to assist portfolio entities meet their accounting and financial reporting obligations. The main accounting and financial reporting guidance materials include:
- Financial Reporting Directions (FRDs), issued by the Department of Treasury and Finance, which prescribe both financial and non-financial reporting requirements
- model annual reports and salary calculators
- long service leave models and the related data input, including wage inflation and discount rates
- accounting policies and guidance
- australian accounting standards and interpretations as issued by the Australian Accounting Standards Board (AASB).
Transfer of non-financial physical assets
Policy on the transfer of non-current physical assets between portfolio entities either through contributed capital or the operating statement.
Accounting for ambulance land and building transfers
Policy for the transfer of ambulance station land and building assets following construction and a lease arrangement.
Staffing and employee entitlements
Guidance on accounting for staffing and employee expenses such as annual and long service leave (LSL), provision of payroll data, and guidance related to arrangements for doctors in training.
Loans, borrowings and investments
Borrowings, loans, cash advances, leases and investments for public hospitals and health services may be accessed with related approvals.
Reviewed 23 February 2016