Accounting Policy Framework

Each of the accounting policy frameworks contain accounting policy statements (APS prefix) issued by the Treasurer under the authority of section 41 of the Public and Finance and Audit Act 1987. In addition to accounting policy statements the frameworks contain guidance, which is shaded grey.  

Accounting Policy Framework Summary of Changes- July 2010 - June 2011

All Accounting Policy Frameworks

APF I Purpose and Scope

APF II General Purpose Financial Statements Framework

APF III Asset Accounting Framework

APF IV Financial Asset and Liability Framework

APF V Income Framework

APF VI Definitions