VicRoads - Annual Report Financial Statements

These financial statements have been prepared in accordance with the Financial Management Act 1994 and applicable Australian Accounting Standards, including Interpretations, issued by the Australian Accounting Standards Board. In particular, they are presented in a manner consistent with the requirements of the Australian Accounting Standard AASB 1049 Whole of Government and General Government Sector Financial Reporting. Where appropriate, Australian Accounting Standard provisions which are applicable to not-for-profit entities have been applied