Treasury

Type:
NSW Treasury Circular
Identifier:
TPG23-04
Status:
Archived

TPG23-04 Mandates of options and major policy decisions under Australian Accounting Standards

Description

Australian Accounting Standards provide certain accounting policy options. This TPG updates the mandates of accounting policy options and major policy decisions for recent amendments to Australian Accounting Standards and Treasury requirements.

The main changes to the mandates are the following:

  • Update the list of Standards issued but not yet effective and confirm that Accounting Standards generally cannot be early adopted.

This version replaces TPG22-07

Detailed Outline

Australian Accounting Standards provide certain accounting policy options. This TPG updates the mandates of accounting policy options and major policy decisions for recent amendments to Australian Accounting Standards and Treasury requirements.

The main changes to the mandates are the following:

  • Update the list of Standards issued but not yet effective and confirm that Accounting Standards generally cannot be early adopted.

This version replaces TPG22-07

Overview

Who needs to know and/or comply with this?

Departments
Executive agencies related to Departments
Subsidiaries of the NSW Government established under the Corporations Act

Compliance

Mandatory

Contacts

Contact
Phone
Publishing Entity
The Treasury
Issuing Entity
The Treasury