financial statement guidelines for departments and territory authorities reporting periods ending on or after 30 june 2002 act government issued may 11 1 preface 2 introduction 3 application 4 accounting standards concepts guidance releases 5 adapting the model statements to individual entity requirements specific departmental authority differences presentation note disclosures 6 currency language comparative amounts consolidation of performance position 7 cash flows appropriation revenues expenses behalf 8 assets liabilities held 9 certification audit report by chief executive
