Accounting policy framework
Each of the accounting policy frameworks contains 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 (shaded grey).
- Accounting Policy Framework Summary of Changes July 2017 - June 2018 (PDF 136KB)
- All Accounting Policy Frameworks (PDF 2.2MB)
- APF I Purpose and Scope (PDF 70KB)
- APF II General Purpose Financial Statements Framework (PDF 753KB)
- APF III Asset Accounting Framework (PDF 446KB)
- APF IV Financial Asset and Liability Framework (PDF 113.4KB)
- APF V Income Framework (PDF 173KB)
- APF VI Definitions (PDF 104KB)
For more information email the Financial Management Team or telephone 8226 9529.
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