Parks Victoria - Annual Report 2009-10
Parks Victoria - Annual Report 2009-10
Parks Victoria - Annual Report 2009-10
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FINANCIAL REPORTTABLE OF CONTENTSNote 1Note 1.1Note 1.2Note 2Note 2.1Note 2.2Note 2.3Note 2.4Note 2.5Note 2.6Note 2.7Note 2.8Note 2.9Note 2.<strong>10</strong>Note 2.11Note 2.12Note 2.13Note 2.14Note 2.15Note 2.16Note 2.17Note 2.18Note 2.19Note 2.20Note 2.21Note 2.22Note 2.23Note 3Note 4Note 5Note 6Note 7Note 8Note 9Note <strong>10</strong>Note 11Note 12Note 13Background<strong>Report</strong>ing entityObjectives and FundingSummary of Significant Accounting PoliciesGeneralBasis of accounting preparation and measurementAsset recognition and measurementScope and presentation of financial statementsChanges in Accounting policyFinancial AssetsNon-Financial assetsImpairment of Non-Financial AssetsLeased assetsLiabilitiesProvision for DismantlingContributed CapitalIncome RecognitionGrants and Other PaymentsResources provided and received free of charge for Nominal ConsiderationInterest incomeDepreciation and AmortisationFinance CostsCommitmentsContingent assets and contingent liabilitiesGoods and Services taxRounding of AmountsNew Accounting Standards and Interpretations<strong>Parks</strong> and Reserve Trust FundingGovernment FundingInterestFair Value of Assets Received Free of ChargeOther IncomeEmployee BenefitsDepreciation and AmortisationFinance CostsContracts and External ServicesOther Operating ExpensesOther Economic Flows included in Net Results56 <strong>Parks</strong> <strong>Victoria</strong> - <strong>Annual</strong> <strong>Report</strong> <strong>2009</strong>-<strong>10</strong>
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