Financial Reporting Council
Managing Complexity Task Force
© Commonwealth of Australia 2012
ISBN 978-0-642-74823-2
Ownership of intellectual property rights in this publication
This publication is available for your use under a Creative Commons Attribution 3.0 Australia licence, with the exception of the Commonwealth Coat of Arms, the Financial Reporting Council logo, and where otherwise stated. The full licence terms are available from http://creativecommons.org/licenses/by/3.0/au/legalcode.

Use of Financial Reporting Council material under a Creative Commons Attribution 3.0 Australia licence requires you to attribute the work (but not in any way that suggests that the Financial Reporting Council endorses you or your use of the work).
Financial Reporting Council material used 'as supplied'
Provided you have not modified or transformed Financial Reporting Council material in any way including, for example, by changing the Financial Reporting Council text; — then the Financial Reporting Council prefers the following attribution:
Source: Financial Reporting Council
Derivative material
If you have modified or transformed Financial Reporting Council material, or derived new material from those of the Financial Reporting Council in any way, then the Financial Reporting Council prefers the following attribution:
Based on Financial Reporting Council data
Use of the Coat of Arms
The terms under which the Coat of Arms can be used are set out on the It's an Honour website (see www.itsanhonour.gov.au)
Other Uses
Inquiries regarding this licence and any other use of this document are welcome at:
Secretary
Financial Reporting Council
c/ The Treasury
Langton Crescent Parkes ACT 2600
Email: frcsecretary@treasury.gov.au