TPG26-04 Mandates of options and major policy decisions under Australian Accounting Standards

Australian Accounting Standards provide certain accounting policy options. This TPG updates the mandates of accounting policy options and major policy decisions for recent amendments to Australian Accounting Standards and Treasury requirements.

This TPG applies to financial years ending on or after 30 June 2026. This TPG is issued as a mandatory policy. Accordingly, this TPG applies to GSF entities required to prepare general purpose financial statements under section 7.6 of the Government Sector Finance Act 2018 (GSF Act). This TPG does not apply to universities and their controlled entities.

This TPG supersedes and withdraws TPG25-02 Mandates of Options and Major Policy Decisions under
Australian Accounting Standards.

This TPG must be read in conjunction with Treasury’s circulars and policy papers regarding Australian Accounting Standards. Only major policy decisions are listed in this TPG and, where applicable, the TPG refers to the particular Treasury Circular or Policy Paper.

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Type: Treasury Policy and Guidelines (TPG)
Author: NSW Treasury
Publication Date: 26 February 2026

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Business and economyFinancial ManagementAccounting PolicyGovernment Sector Finance (GSF) Act 2018
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