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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Superseded by TPG23-16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.

Category: Treasury Circulars (TC) Topic: Accounting Policy Date: 01 July 2021 Status: Archived

TC21-02 Statutory Act of Grace Treasury Circular

This circular is superseded by TC22-01

Category: Treasury Circulars (TC) Topic: Reporting Date: 31 March 2021 Status: Expired

TC21-01 Digital Payment Adoption

This Treasury Circular has been replaced by TPG24-01.

Category: Treasury Circulars (TC) Topic: Commercial Policy Date: 10 March 2021 Status: Archived

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This Treasury Circular has been replaced by TPG23-21.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.

Category: Treasury Circulars (TC) Topic: Accounting Policy Date: 27 January 2021 Status: Archived

Last updated: 28/02/2022