Archived Guides

This Guide has been prepared to assist entities with their financial reporting responsibilities. It is aimed at general purpose financial statements prepared by public sector entities that are normally prepared and presented at least annually. Guidance is provided on a range of issues affecting the integrity of financial reporting and the efficiency of the preparation of financial statements. Part 1 describes the purpose of financial statements, relevant legislation, standards, policies and requirements, and the roles and the responsibilities of various stakeholders. Part 2 outlines five key factors that contribute to the successful preparation of an entity's financial statements. Part 3 covers the critical processes involved in preparing an entity's financial statements, ranging from initial planning through to annual reporting and a review of the processes. Finally, Part 4 is a toolkit providing examples, checklists and proforma of various documentation that are typically generated during the preparation of the financial statements.

This Better Practice Guide has been prepared to provide assistance to Australian Government entities in ensuring that security and internal control considerations in the form of better practice procedures within the SAP R/3 system are configured or developed correctly. This Guide updates and expands on the contents of the previous Guide on this subject, released in 1998.

This better practice guide has been prepared to assist Commonwealth agencies and entities in the preparation of their financial statements.

This better practice guide has been prepared to assist Commonwealth agencies and entities in the preparation of their financial statements.

This better practice guide has been prepared to assist Commonwealth agencies and entities in the preparation of their financial statements.

(2003) This Better Practice Guide has been prepared to provide practical assistance to Commonwealth agencies in their management of ministerial and parliamentary support arrangements. This Guide updates and expands on the contents on the previous Guide on this subject, released in 1999.

This better practice guide has been prepared to assist Commonwealth agencies and entities in the preparation of their financial statements.

This guide is designed to assist managers responsible for making decisions on the allocation, use and administration of resources. In particular, it outlines a series of better practice elements that, if adopted, will encourage more efficient and effective achievement of organisational goals and objectives.

This better practice guide has been prepared to assist Commonwealth non-commercial authorities in the preparation of their financial statements. The Guide and the accompanying guide for agenices provide examples of better practice in Commonwealth public sector financial reporting and disclosure.