The following FRDs are applicable to Victorian public sector agencies as at 1 June 2005. Refer to each FRD for its applicable date.
The FRDs comprise two groups:
- FRDs numbered 100 and above are Directions issued for AASs in relation to financial policy and disclosures.
- FRDs numbered below 100 are Directions issued mainly for non-financial policy and disclosures.
Financial policy and disclosures
FRD 100 Financial Reporting Directions framework
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FRD 101 Application of Tiers of Australian Accounting Standards
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Guidance on the application of FRD 101 Application of Tiers of Australian Accounting Standards
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FRD 102 Inventories
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FRD 103 Non-financial physical assets
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Guidance on the application of FRD 103 Non-financial physical assets
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Guidance on the selection of valuation services under FRD 103
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Guidance on depreciation of building components under FRD 103
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Fair value measurement indicative expectations
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FRD 104 Leases
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FRD 105 Borrowing costs
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FRD 106 Impairment of assets
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FRD 107 Investment properties
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FRD 108 Classification of Entities as For-profit
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FRD 109 Intangible assets
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FRD 110 Cash flow statements
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FRD 112 Defined benefit superannuation obligations
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FRD 113 Investments in subsidiaries joint ventures and associates
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FRD 114 Financial instruments
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FRD 117 Contributions of existing non-financial assets to third parties
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FRD 118 Land under declared roads
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FRD 119 Transfers through contributed capital
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FRD 120 Accounting and reporting pronouncements applicable to the 2024-25 reporting period
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Guidance to FRD 120 Australian Accounting Standards applicable for For-Profit and Not-for-Profit entities
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Non-financial policy and disclosures
FRD 3 Accounting for dividends
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FRD 7 Early adoption of authoritative accounting pronouncements
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FRD 8 Consistency of budget and departmental reporting
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FRD 9 Departmental disclosure of administered assets
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FRD 10 Disclosure index
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FRD 11 Disclosure of ex gratia expenses
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FRD 12 Disclosure of major contracts
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FRD 13 Disclosure of Parliamentary appropriations
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FRD 15 Executive officer disclosures in the Report of Operations
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Victorian Public Sector Standard Model for collecting staff gender information
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FRD 17 Wage inflation and discount rates for employee benefit
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FRD 21 Disclosures of responsible persons and executive officers in the financial report
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FRD 22 Standard disclosures in the Report of Operations
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Guidance FRD 22 Additional information available on request
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Guidance note to financial reporting direction FRD 22
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FRD 24 Reporting of environmental data by government entities
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Guidance on environmental disclosures under FRD 24
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Guidance on the application of reporting tiers under FRD 24
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FRD 25 Local Jobs disclosures in the Report of Operations
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FRD 27 Presentation and reporting of performance information
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FRD 29 Workforce data disclosures in the Report of Operations - Public Service Employees
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Guidance on FRD 29 Workforce data disclosures in the Report of Operations
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FRD 30 Standard requirements for the publication
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Updated