TPG23-16 Related Party Disclosure

This TPG outlines the requirements to achieve consistency in the application of AASB 124 Related Party Disclosures by agencies preparing general purpose financial statements.

It also explains the related party concept, the application of the materiality principle and provides guidance on determining whether a related party transaction (including practical considerations) should be disclosed in the financial statements.

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Download TPG23-16 Related Party Disclosure PDF 675.34KB File last updated on: 13 March 2026.

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Type: Treasury Policy and Guidelines (TPG)
Author: NSW Treasury
Publication Date: 30 June 2023

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