when additional information is included in the notes to give a true and fair view and/or to satisfy section 16.3 as applicable, then the reasons for forming this view and the location of the additional notes in the financial statements; and the date on which the statement is made. POLICY Certification The directors may for and on behalf of and in state ‘signed accordance with a resolution of the directors’. Entities are required to disclose additional information as necessary to give a true and fair view under sections 14.2 and 14.3 of this schedule and under and . GUIDANCE Certification Signed statements referred to in sections 14.2 and are different to the certification expected from the chief executive officer of an agency under the or the directors of an authority in the GGS ‘’ under a For information on Compliance Report. of ‘Certificate refer to and . Compliance’, Departmental and Administered: Classification and Reporting Subject to section 15.4, entities must distinguish between and in the financial statements ‘departmental’ ‘administered’ for all disclosures outlined in this schedule. The financial statements of entities must present items as and in accordance with Cabinet ‘departmental’ ‘administered’ decisions on their classification. Changes must not be made to the classification of existing items without the approval of Cabinet or the Finance Minister. Reclassification of an existing item is not a change in accounting policy.
when additional information is included in the notes to give a true and fair view and/or to satisfy section 16.3 as applicable, then the reasons for forming this view and the location of the additional notes in the financial statements; and the date on which the statement is made. POLICY Certification The directors may state ‘signed for and on behalf of and in accordance with a resolution of the directors’. Entities are required to disclose additional information as necessary to give a true and fair view under sections 14.2 and 14.3 of this schedule and under and . GUIDANCE Certification Signed statements referred to in sections 14.2 and are different to the certification expected from the chief executive officer of an agency under the ‘’ or the directors of an authority in the GGS under a Compliance Report. For information on ‘Certificate of Compliance’, refer to and . Departmental and Administered: Classification and Reporting Subject to section 15.4, entities must distinguish between ‘departmental’ and ‘administered’ in the financial statements for all disclosures outlined in this schedule. The financial statements of entities must present items as ‘departmental’ and ‘administered’ in accordance with Cabinet decisions on their classification. Changes must not be made to the classification of existing items without the approval of Cabinet or the Finance Minister. Reclassification of an existing item is not a change in accounting policy.
finance_ministers_orders_for_financial_reporting.docx