7c061045_egislation_Amendment_Bill_1999__Accrual_reporting
[Transaction or event] Acquisition of assets [Cash reporting] The full cost would be shown as a capital outlay in the year of acquisition an included in the surplus or deficit [Accrual reporting] 
The acquisition cost (less annual depreciation) would be carried fo rward as an asset only depreciation included in the operating annual surplus or deficit
ParlInfo - Financial Management Legislation Amendment Bill 1999
Accrual reporting