TPP19-05 Financial Instruments
This Policy provides guidance to NSW public sector agencies in applying AASB 9 Financial Instruments and AASB 132 Financial Instruments: Presentation, including:
Issued: 28 June 2019 by Treasury
This AR is archived and has been replaced by the following document(s)
Key information
- Status
- Archived
- Type
- NSW Treasury Circular
- Identifier
- TPP19-05
- Compliance
- Not mandatory
About
This Policy provides guidance to NSW public sector agencies in applying AASB 9 Financial Instruments and AASB 132 Financial Instruments: Presentation, including:
• likely classification of financial instruments
• impairment of financial assets and
• hedge accounting.
This Policy is applicable to all NSW public sector agencies (including Statutory State-Owned Corporations) for financial years beginning on or after 1 July 2018. It supersedes the previous Treasury Policy and Guidelines Paper of the same name (TPP 08-1).