Policy and Guidelines Paper - NSW Treasury
The Code provides a cross reference to certain Accounting Standards and NSW Treasury requirements by listing the relevant references adjacent to the disclosure items and the related commentary. Entities may also include additional disclosures in the following instances:
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TPP21-09 Valuation of Physical Non-Current Assets
www.treasury.nsw.gov.auThe revaluation model under AASB 116 and fair value model under AASB 140 is consistent with the requirements of AASB 1049and Australian Bureau of Statistics Government Finance Statistics (GFS) requirements. AASB 13 Fair Value Measurement sets out in a single Accounting Standard how to measure fair value.
Standards, Accounting, Australian, Aasb, Accounting standards
Guidance for AASB 16 Leases - NSW Treasury
www.treasury.nsw.gov.auGuidance for AASB 16 Leases 1 ... The new accounting standard AASB 16 Leases ... and is based on the value of the asset when new.
Based, Standards, Guidance, Aasb standard, Aasb, Lease, Guidance for aasb 16 leases
Accounting for Long Service Leave and Annual Leave
www.treasury.nsw.gov.auTreasury Circular NSW TC 15/09 16 April 2015 52 Martin Place, Sydney (enter via 127 Phillip St) GPO Box 5469, Sydney, NSW 2001. Phone: (02) 9228 4426.
Services, Annual, Leave, Accounting, Long, Treasury, Accounting for long service leave and annual leave
December 2020 TPP - NSW Treasury
www.treasury.nsw.gov.au1. Risk Management Framework Principle 1: Effective risk management arrangements should support the agency in achieving its objectives by systematically identifying and managing risks to: increase the likelihood and impact of positive events maintain a risk management framework that is mitigate the likelihood and impact of
August 2018 TPP - New South Wales Treasury
www.treasury.nsw.gov.auintervention. They will strengthen confidence in the government to make sound investment decisions. This version of the NSW Government Business Case Guidelines supersedes the previous Department of Premier and Cabinet Business Case …
AMP Guidelines and Template - New South Wales Treasury
www.treasury.nsw.gov.auThe third part lists the minimum requirements for an AMP as stipulated in the AM Policy. Part 4 is the main component of the ... to develop a fit-for-purpose AMP. The template provided in this document is intended as guidance only. Provided that the AM Policy ... 4.1 Executive summary
Guidance for AASB 15 Revenue from contracts …
www.treasury.nsw.gov.auGuidance for AASB 15 Revenue from contracts with customers 5 Key changes AASB 15 is principles-based and provides substantial application guidance.
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Capitalisation of costs relating to Cloud-based Software
www.treasury.nsw.gov.auTypically, cloud software is purchased under a hosting arrangement and accounted for as a service contract, otherwise known as Software as a Service (SaaS) 2. Where this occurs, ongoing payments 1 Source: Department of Finance Resource Management Guide 109 Accounting for internally developed software (RMG 109), section 1.5.16
Services, Software, Saas, Software as a service, As a service
Strategic Asset Management Plan - DRAFT
www.treasury.nsw.gov.aumanagement framework, including in thei r agency-level asset management policy and asset management plans (AMPs). 4.5 Organisational context and stakeholders This section provides and overview of the agency. It must outline how the organisation’s structure supports the agency’s Asset Management Framework.
Paul Toole Eleni Petinos
www.treasury.nsw.gov.aufinancial support for small business to buy rapid antigen tests (RATs) to help keep their workers safe and a new Small Business Support Program ... would provide a statewide response to the Omicron wave of the pandemic, targeting ... o Program is expanded in 2022 to landlords who claimed the 2021 land tax relief.
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