Application of TPP14-01 to Service Concession Assets

The following guidance is provided to assist NSW public sector agencies in applying the requirements of TPP14-01 Valuation of Physical Non-Current Assets at Fair Value (TPP14-01) and the AASB 13 fair value measurement principles to service concession assets.

This guidance is not a substitute for the relevant accounting standards and reference should be made to the full text of the Australian Accounting Standards as well as Treasury Policy Papers TPP14-01 and TPP 19-06 AASB 1059 Service Concession Arrangements: Grantors scoping. This Guidance is applicable to all NSW public sector agencies (including Statutory State-Owned Corporations) for financial years beginning on or after 1 July 2020.

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Download Application of TPP 14-01 to Service Concession Assets PDF 165.56KB File last updated on: 09 May 2025.

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Type: Treasury Policy Papers (TPP)
Author: NSW Treasury
Publication Date: 20 July 2020

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