7c061045_egislation_Amendment_Bill_1999__Accrual_reporting
[Transaction or event] Deferred payment of employee benefits (eg superannuat ion) [Cash reporting] No event would be shown until a future year when payment is made [Accrual reporting] 
An annual expense and an accumulating liability would be shown
ParlInfo - Financial Management Legislation Amendment Bill 1999
Accrual reporting