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For the latest COVID-19 news, updates and advice from the Australian Government visit Australia.gov.au
Please note the ABCC cannot provide exemptions to businesses in the building and construction industry that have been directed to close due to coronavirus restrictions. Please contact the coronavirus hotline in your state or territory for further assistance.
COVID-19 and the ABCC - Find out about your rights and obligations.
For the latest COVID-19 news, updates and advice from the Australian Government visit Australia.gov.au
Please note the ABCC cannot provide exemptions to businesses in the building and construction industry that have been directed to close due to coronavirus restrictions. Please contact the coronavirus hotline in your state or territory for further assistance.
Australian Government Australian Building and Construction Commission

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Australian Building and Construction Commission
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  6. FWBC Annual Report 2014–15

Notes To and Forming Part of the Financial Statements

Back to FWBC Annual Report 2014–15
Notes to and forming part of the financial statements for the period ended 30 June 2015
Note number Note name PDF page number
Note 1: Summary of Significant Accounting Policies 93
Note 2: Events After the Reporting Date 99
Note 3: Net Cash Appropriation Arrangements 100
Note 4: Expenses 101
Note 5: Own-Source Income 103
Note 6: Fair Value Measurement 104
Note 7: Financial Assets 106
Note 8: Non-Financial Assets 107
Note 9: Payables 113
Note 10: Employee Provisions 114
Note 11: Cash Flow Reconciliation 115
Note 12: Contingent Assets and Liabilities 116
Note 13: Senior Management Personnel Remuneration 117
Note 14: Financial Instruments 118
Note 15: Financial Assets Reconciliation 121
Note 16: Administered – Expenses 122
Note 17: Administered – Income 123
Note 18: Administered – Financial Assets 124
Note 19: Administered – Cash Flow Reconciliation 125
Note 20: Administered – Contingent Assets and Liabilities 126
Note 21: Administered – Financial Instruments 126
Note 22: Administered – Financial Assets Reconciliation 127
Note 23: Appropriations 128
Note 24: Reporting of Outcomes 132
Note 25: Budgetary Reports and Explanations of Major Variances 133

 

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FWBC Annual Report 2014–15

  • Fair Work Building and Construction
  • Letter from Nigel Hadgkiss
  • Tables
  • Reader’s Guide
  • The Year in Review
  • FWBC Director’s Foreword
  • FWBC at a Glance
  • Role of FWBC
  • Corporate and Operational Planning
  • Organisational Structure
  • FWBC Business Groups
  • Overview
  • Key Developments during 2014 to 15
  • FWBC Education Activities
  • FWBC Investigations
  • The Building Code for the Construction Industry
  • Compliance Powers
  • Penalty Proceedings
  • Significant Cases
  • Injunctions
  • Applications, Submissions and Interventions
  • Corporate Governance and Accountability
  • Finance
  • Accountability
  • Human Resources
  • Letter from the Australian National Audit Office
  • Financial Statements Table of Contents
  • Statement by the Chief Executive and Chief Financial Officer
  • Statement of Comprehensive Income
  • Statement of Financial Position
  • Statement of Changes in Equity
  • Cash Flow Statement
  • Schedule of Commitments
  • Administered Schedule of Comprehensive Income
  • Administered Schedule of Assets and Liabilities
  • Administered Reconciliation Schedule
  • Administered Cash Flow Statement
  • Schedule of Administered Commitments
  • Notes To and Forming Part of the Financial Statements
    • Note 1: Summary of Significant Accounting Policies
    • Note 2: Events after the Reporting Date
    • Note 3: Net Cash Appropriation Arrangements
    • Note 4: Expenses
    • Note 5: Own-Source Income
    • Note 6: Fair Value Measurement
    • Note 7: Financial Assets
    • Note 8: Non-Financial Assets
    • Note 9: Payables
    • Note 10: Employee Provisions
    • Note 11: Cash Flow Reconciliation
    • Note 12: Contingent Assets and Liabilities
    • Note 13: Senior Management Personnel Remuneration
    • Note 14: Financial Instruments
    • Note 15: Financial Assets Reconciliation
    • Note 16: Administered – Expenses
    • Note 17: Administered – Income
    • Note 18: Administered – Financial Assets
    • Note 19: Administered – Cash Flow Reconciliation
    • Note 20: Administered – Contingent Assets and Liabilities
    • Note 21: Administered – Financial Instruments
    • Note 22: Administered – Financial Assets Reconciliation
    • Note 23: Appropriations
    • Note 24: Reporting of Outcomes
    • Note 25: Budgetary Reports and Explanations of Major Variances
  • Appendix 1: FWBI Act Annual Report Requirements
  • Appendix 2: Compliance Index
  • Appendix 3: List of Acronyms and Abbreviations
  • Appendix 4: Glossary

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