CTHIn ForceLegislation
Financial Sector (Collection of Data) (reporting standard) determination No. 26 of 2019
9. Fixed assets9. Fixed assets
Start here
Get a plain-English read of 9. Fixed assets
Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 26 of 2019.
9. Fixed assets
The reporting of all fixed asset items should be in accordance with applicable Australian accounting standards. Do not include property acquired or held available for sale. These assets are to be disclosed in ‘Other Assets’ category under line item ‘Non-current assets and disposal groups classified as held for sale’.