Edition 3 September 2012
The new accounting manual has been prepared in sections, with each section having its own contents page:
The key financial statements and notes as far as practicable have been cross-referenced to the Australian Accounting Standards and Western Australian legislation. The commentary to the financial statements and notes are on the left page to each document with a brief explanation of the standard and legislation. To obtain a clearer understanding of the Australian Accounting Standard, please refer to the narratives provided by each Australian Accounting Standard, the UIG pronouncement or the Local Government Act 1995 and the Local Government (Financial Management) Regulations 1996.
The abbreviations used refer to the following:
Although every care has been taken in the production of these
documents, neither the Crown in the right of the State of Western
Australia nor any servant or agent of the Crown accepts responsibility for
any loss or damage suffered at any time by any person as a result of any
error, omission or inaccuracy in the publication whether or not the error,
omission or inaccuracy has resulted from negligence or any other cause.
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