Queensland Consolidated Regulations

LOCAL GOVERNMENT REGULATION 2012 - REG 177

177 General purpose financial statement

A local government’s general purpose financial statement must be prepared in compliance with the following documents (each a
"prescribed accounting standard" ) published by the Australian Accounting Standards Board—

(a) Australian Accounting Standards;

(b) Statements of Accounting Concepts;

(c) Interpretations;

(d) Framework for the Preparation and Presentation of Financial Statements.

Editor’s note—

The prescribed accounting standards are available on the Australian Accounting Standards Board’s website.