CTHRepealedLegislation
Financial Sector (Collection of Data) (reporting standard) determination No. 8 of 2009 - LRS 300.0 - Statement of Financial Position
AssetsAssets
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Assets
Asset values are to include income accrued but not received. Note that this treatment differs from the Australian Accounting Standards.
All assets of a statutory fund are to be reported in these forms at Fair Value, with movements in Fair Values recognised in Profit or Loss.