This page contains a range of accounting related Treasurer’s Directions (TDs), Treasury Circulars (TCs) and Treasury Policy Papers (TPP).
If you cannot find the information that you require or if you have any questions, please contact [email protected].
Treasurer's Directions
Treasury Circulars
- TC21-03 Accounting for Long Service Leave and Annual Leave
- TC20-08 Mandates of Options and Major Policy Decisions under Australian Accounting Standards
- TC20-07 Withdrawal of TPP 06-8 Accounting for Privately Financed Projects
- TC20-04 Accounting Policy - Public Sector Operators in a Service Concession Arrangement
- TC20-03 Accounting Policy - Transition Requirements for AASB 1059 Service Concession Arrangements Grantor
- TC20-02 AASB 16 Leases – Subsequent Measurement of ROUA
- TC19-07 AASB 15 Revenue from Contracts with Customers and AASB 1058 Income of Not-for-Profit Entities Transition Elections
- TC19-06 Financial Statements Disclosures for Machinery of Government Changes
- TC18-17 FY18-19 Timetable for Agency Asset Valuations
- TC18-10 Accounting for Superannuation
- TC18-05 AASB 16 Leases Transition Elections
- TC16-12 Related Party disclosures
- TC15-19 Providing electronic copies of annual reports to Parliament
- TC15-18 Small agency annual reporting
- TC15-07 Mandatory Financial and Annual Reporting requirements arising from personnel service arrangements
- TC15-05 Financial reporting requirements for NSW Government entities including those affected by restructures
- TC11-17 Determining the present value of a provision
Treasury Policy Papers
- TPP21-09 Valuation of Physical Non-Current Assets at Fair Value
- TPP21-08 Contributions by owners made to wholly-owned Public Sector Entities
- TPP21-07 Distinguishing For-Profit from Not-For-Profit entities
- TPP21-06 Lessor classification of long-term land leases
- TPP21-03 Administered Items
- TPP20-09 Financial Reporting Code for NSW General Government Sector Entities
- TPP20-05 Agency Direction for the 2019-20 Mandatory Annual Returns to Treasury
- TPP19-05 Accounting for Financial Instruments
- TPP06-06 Guidelines for Capitalisation of Expenditure on Property, Plant and Equipment
