Workplace Relations Act 1996 - Determination of reporting guidelines for the purposes of section 270 of RAO Schedule (12/10/2004)
General Purpose Financial ReportGeneral Purpose Financial Report
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General Purpose Financial Report
- The general purpose financial report (GPFR) required to be prepared under subsection 270(4) of the RAO Schedule must consist of:
(a) financial statements containing:
(i) a profit and loss statement or statement of financial performance; and
(ii) a balance sheet or statement of financial position;
(b) notes to the financial statements containing information required by these reporting guidelines;
(c) the operating report required to be prepared in relation to the financial year under section 254 of the RAO Schedule;
(d) in relation to recovery of wages activity, a financial report disclosing information required by these reporting guidelines; and
(e) a committee of management statement containing declarations by the committee of management required by these reporting guidelines.