№ lp_2_3_35615
Directive specifying the disclosure requirements of remuneration, positions, and responsibilities of accountable officers, responsible persons, and executive officers in the financial reports of public sector entities.
Year: 2022
Region / City: Victoria, Australia
Type of document: Financial reporting directive
Issuing body: Victorian Public Sector Commission (VPSC)
Applicable entities: Departments and public bodies under the Financial Management Act 1994
Effective date: 1 April 2022
Reporting period: Periods commencing on or after 1 July 2016
Definitions included: Accountable officer, Executive officer, Responsible person, Remuneration, Remuneration categories
Related pronouncements: AASB 119, AASB 124, FRD 15
Amendments history: July 2011, May 2017, April 2022
Disclosure requirements: Names and remuneration of responsible persons and executive officers, annualised employee equivalent, remuneration categories, significant variations explanation
Guidance references: FRD 21C renaming, model report for Victorian Government departments
Price: 8 / 10 USD
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