Guidance on Recognition of Gains and Losses in the Operating Statement

NSW Treasury's financial statements are prepared in accordance with AASB1049: Whole of Government and General Government Sector Financial Reporting.

AASB1049 requires that the principles and rules in the Australian Bureau of Statistics (ABS) Government Finance Statistics (GFS) Manual are applied when compliance would not conflict with Australian Accounting Standards.

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Download Guidance on Recognition of Gains and Losses in the Operating Statement PDF 1.17MB File last updated on: 09 May 2025.

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Type: Treasury Policy Papers (TPP)
Author: NSW Treasury
Publication Date: 13 July 2021

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