Since the initial release of the NSW Health Accounting Policy Manual in 2018 the following chapters have been revised.
Jan 2022 | New accounting standard AASB 1059 Service Concession Arrangements: Grantors - effective from 1 July 2020. | |
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Jan 2022 | Chapter 1 – Property, plant and equipment Chapter 3 – Capitalisation of costs Chapter 4 – Valuation of physical non-current assets at fair value Chapter 13 – Employee benefits Chapter 14 – Leases Appendix A | |
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Jan 2022 | Obsolete information removed - Infrastructure asset accounting | |
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July 2019 |
Chapter 12 - Revenue from contracts with customers and income of not-for-profit entities |
AASB 15 AASB 1058 |
July 2019 |
Chapter 14 - Lease accounting (other than infrastructure assets) |
AASB 16 |
July 2019 |
Chapter 21 - Financial instruments |
AASB 9 |
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