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Treasury Instructions 2011

Publication Details

  • Treasury Instructions 2011
  • Published: 1 Jul 2011
  • Status: Superseded
  • Author: The Treasury
 

Treasury Instructions 2011

Published 1 Jul 2011

Treasury Instructions are issued under Section 80 of the Public Finance Act 1989.

Treasury Instructions were extensively revised from 1 July 2007 as a result of the adoption of New Zealand International Financial Reporting Standards into generally accepted accounting practice from that date.

Treasury Circulars in areas of public sector financial management also need to be referred to as appropriate.

Table of Contents

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1 Introduction to Treasury Instructions

2 Principles for the development of accounting policies for external financial reporting

3 Accounting policies for external financial reporting by the Government

4 Accounting and forecasting policy parameters for departmental external financial reporting

5 Operating instructions: Cost accounting policy parameters

6 Operating instructions applying to departments as defined in the Public Finance Act 1989

trsy-instruc-11.pdf (358 KB) pp. 79
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