Ada standar akuntansi tertentu yang harus diikuti setiap perusahaan pada laporan keuangannya. Standar pelaporan keuangan dikembangkan dan dikelola oleh AASB (Australian Accounting Standards Board). Standar ini berubah sesuai, sesuai kebutuhan. Laporan ini akan berfokus terutama pada segmen operasi dan pengaturan bersama laporan Macquarie Group Ltd dan bagaimana standar telah berubah selama lima tahun terakhir.

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There are certain accounting standard that every company has to follow upon for its financial reports. The financial reporting standard was developed and maintained by the AASB (Australian Accounting Standards Board). This standards changes accordingly, to fit the necessity. This report will focus mainly on the operating segments and joint arrangements of the Macquarie Group Ltd report and how the standards has been changes for the past five years.