2015-10-14 Audit & Risk Committee Meeting - Draft Annual Financial Statements

NOOSA SHIRE COUNCIL


Financial Statements
For the year ended 30 June 2015


                                                       Table of contents
 Note
        Statement of Comprehensive Income
        Statement of Financial Position
        Statement of Changes in Equity
        Statement of Cash Flows
        Notes to the financial statements
  1           Significant accounting policies
  2           Analysis of results by function
  3           Revenue analysis
  4           Grants, subsidies, contributions and donations
  5           Gain on restructure of local government
  6           Employee benefits
  7           Materials and services
  8           Depreciation and amortisation
  9           Cash assets and cash equivalents
  10          Trade and other receivables
  11          Equity investments
  12          Investment properties
  13          Property, plant and equipment
  14          Fair value measurements
  15          Intangible assets
  16          Trade and other payables
  17          Provisions
  18          Borrowings
  19          Asset revaluation surplus
  20          Commitments for expenditure
  21          Events after balance date
  22          Contingent liabilities
  23          Superannuation
  24          Trust funds
  25          Reconciliation of net result for the year to net cash inflow (outflow) from operating activities
  26          Operating lease income
  27          Correction of prior period adjustments
  28          Financial Instruments
  29          National competition policy


              Management Certificate
              Independent Audit Report


        Other financial statements
              Current-year Financial Sustainability Statement
              Long-Term Financial Sustainability Statement




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