Documents & Resources

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

TC20-08 Mandates of Options and Major Policy Decisions under Australian Accounting Standards

This has been superseded by TPG22-07

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

TC20-02 AASB 16 Leases Subsequent Measurement of Right of Use Assets

TC19-07 AASB 15 Revenue from Contracts with Customers and AASB 1058 Income of Not-for-Profit Entities Transition Elections

AASB 15 Revenue from Contracts with Customers and AASB 1058 Income of Not-for-Profit Entities will come into effect for not-for-profit entities for financial years beginning on or after 1 January 2019.

TC18-05 AASB 16 Leases Transitions Elections

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Superseded by TPG23-16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.

General Government Financial Statement - 31 May 2021