In light of the COVID-19 outbreak, NSW Treasury has developed a range of guidance to assist agencies in assessing the impact of COVID-19 on estimates and disclosures when preparing financial statements for the year ended 30 June 2020.
If you cannot find the information that you require or if you have any questions, please contact [email protected].
NSW Treasury Guidance on the Impact of COVID-19:
- Potential Accounting Impacts of COVID-19
- Financial Statement Disclosures
- Onerous Contracts
- Post-balance Date Events
- Valuation of PPE
- Practical Considerations for Timing of PPE Valuations
- Expected Credit Losses Assessments
- Impact of Delayed State Budget on the Consideration of Going Concern
- Impact of rent concessions on lessors
- Accounting Impacts of 2021 COVID-19 restrictions on Construction Projects