Documents Library

TC21-11 Timetable for Agency Asset Valuation

This Treasury Circular outlines the recommended timetable for asset valuations undertaken by NSW public sector entities for financial years ending on or after 30 June 2022.

Due to the long lead time required to prepare for external valuations of non-current physical assets some milestone dates may have already passed on issuance of this timetable. NSW Treasury anticipates that Agencies have already commenced planning for asset valuations and should still be able to meet the mandatory due dates. This timetable should also assist in providing an indication of procedures for future years.

TD21-05 Valuation of Physical Non-Current Assets at Fair Value

TPP21-09 Valuation of Physical Non-Current Assets at Fair Value

TPP21-08 Contributions by owners made to wholly-owned Public Sector Entities

Weekly Economic Summary

The Weekly Economic Summary is a newly formed document combining the former Weekly Market Wrap and Weekly Economic Calendar

TPP21-07 Distinguishing For-profit from Not-for-profit Entities

Provides guidance to NSW public sector entities in deciding whether they are a for-profit or not-for-profit entity, for the purpose of their general purpose financial report, prepared in accordance with Australian Equivalents to International Financial Reporting Standards (AEIFRS).

TPP21-06 Lessor classification of long-term land leases

This policy is issued by NSW Treasury clarifies how a lessor should apply Accounting Standard AASB 117 Leases (as amended in 2009) to classify a long-term lease of land.

TC18-10 Accounting for Superannuation

TC20-04 Accounting Policy - Accounting for Public Sector Operators in a Service Concession Arrangements

TC20-03 Accounting Policy - Transition Requirements for AASB 1059 Service Concession Arrangements: Grantors