Documents Library

TC16-12 Related party disclosures

Superseded by TPG23-16

This circular explains the related party and key management personnel concept, and related party reporting requirements to be applied by all NSW public sector entities financial statements for financial years beginning on or after 1 July 2016. This Circular applies to all entities required to prepare general purpose financial statements under the Public Finance and Audit Act 1983, including Statutory State Owned Corporations.

TC21-05 Funding Arrangements for Long Service Leave

TC21-04 2020-21 Mandatory Annual Returns to Treasury for non-GSF agencies

TC21-03 Accounting for Long Service Leave and Annual Leave

TC21-03 has been replaced by TPG24-23.

TC21-02 Statutory Act of Grace Treasury Circular

This circular is superseded by TC22-01

TC21-01 Digital Payment Adoption

This Treasury Circular has been replaced by TPG24-01.

TC11-17 Determining the present value of a provision

This Treasury Circular has been replaced by TPG23-21.

When determining the present value of a provision, the discount rate, inflation rate and wage growth rate are to be based on specified factors. This Circular withdraws and replaces NSWTC 06/16 Rates/Indices for Measuring Provisions at Present Value.

TC20-07 Accounting Policy – Withdrawal of TPP 06-8 Accounting for Privately Financed Projects

TC20-05 ‘Mandatory Use of the Treasury Managed Fund (TMF) for All Government Insurance Requirements’

TC20-01 Mandates of options and major policy decisions under Australian Accounting Standards