Accounting policy manual - revision history

Since the initial release of the ºÚÁϳԹÏÍø Health Accounting Policy Manual in 2018 the following chapters have been revised.  

‸¾²¹³Ù±ð ‸¾±ð³Ù²¹¾±±ô²õ ​R±ð´Ú±ð°ù±ð²Ô³¦±ð
​J²¹²Ô 2022 ​New accounting standard AASB 1059 Service Concession Arrangements: Grantors - effective from 1 July 2020. ​
​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

​
​Jan 2022 ​Obsolete information removed - Infrastructure asset accounting​
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
´³³Ü±ô²â 2019​ ​Chapter 21 - Financial instruments ​AASB 9
 

 

Current as at: Monday 24 January 2022