PSR Annual Report 2007-08

• Contents
• Letter of Transmittal
• Director’s report
• Agency overview
• Report on performance
• Case descriptions
• Legal cases
• Management and accountability
• Appendix 1 - Financial Statements
  • Auditor's Report
  • Statment by the Director
  • Income Statement
  • Balance Sheet
  • Statement Of Changes In Equity
  • Cash Flow Statement
  • Schedule of Commitments
  • Schedule of Contingencies
  • Note 1: Summary of Significant Accounting Policies
    • 1.1 Objectives of Professional Services Review
    • 1.2 Basis of Preparation of the Financial Report
    • 1.3 Significant Accounting Judgements and Estimates
    • 1.4 Statement of Compliance
    • Other
    • 1.5 Revenue
    • 1.6 Gains
    • 1.7 Transactions with the Government as Owner
    • 1.8 Employee Benefits
    • 1.9 Leases
    • 1.10 Cash
    • 1.11 Financial assets
    • 1.12 Financial Liabilities
    • 1.13 Contingent Liabilities and Contingent Assets
    • 1.14 Acquisition of Assets
    • 1.15 Property, Plant and Equipment
    • 1.16 Intangibles
    • 1.17 Taxation
  • Note 2: Events after the Balance Sheet Date
  • Note 3: Income
  • Note 4: Expenses
  • Note 5: Financial Assets
  • Note 6: Non-Financial Assets
  • Note 7: Payables
  • Note 8: Provisions
  • Note 9: Cash Flow Reconciliation
  • Note 10: Contingent Liabilities and Assets
  • Note 11: Senior Executive Remuneration
  • Note 12: Remuneration of Auditors
  • Note 13: Financial Instruments
  • Note 14: Appropriations
  • Note 15: Reporting of Outcomes
• Appendix 2 - Freedom of information statement
• Glossary
• MBS items
• Compliance index

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Appendix 1 - Financial Statements

Note 1: Summary of Significant Accounting Policies

1.10 Cash

Cash and cash equivalents includes notes and coins held and any deposits in bank accounts with an original maturity of three months or less that are readily convertible to known amounts of cash and subject to insignificant risk of changes in value. Cash is recognised at its nominal amount.

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