Public Transport Authority

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1. Australian Accounting Standards
2. Summary of significant accounting policies
3. Judgements made by management in applying accounting policies
4. Key sources of estimation uncertainty
5. Disclosure of changes in accounting policy and estimates
6. Employee benefits expense
7. Supplies and services
8. Depreciation and amortisation expense
9. Finance costs
10. Grants and subsidies expense
11. Other expenses
12. User charges and fees
13. Operating lease revenue
14. Commonwealth grants and contributions
15. Interest revenue
16. Other revenue
17. Net gain/(loss) on disposal/write-off of non-current assets
18. Income from State Government
19. Restricted cash and cash equivalents
20. Inventories
21. Receivables
22. Amounts receivable for services
23. Infrastructure, property, plant, equipment and vehicles
24. Intangible assets
25. Non-current assets classified as held for sale
26. Impairment of assets
27. Fair value measurements
28. Payables
29. Borrowings
30. Provisions
31. Other current liabilities
32. Deferred income – operating lease
33. Equity
34. Notes to the Cash Flow Statement
35. Commitments
36. Contingent liabilities and contingent assets
37. Remuneration of members of the accountable authority and senior officers
38. Financial Instruments
39. Supplementary financial information
40. Events occurring after the end of the reporting period
41. Explanatory statement
42. Schedule of income and expenses by services
43. Remuneration of auditor
44. Act of Grace payments