Treasury Instructions 2013

Published 25 Jul 2013

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.

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1 Introduction to Treasury Instructions 1.1 General 1.2 Date of issue 1.3 Purpose of Treasury Instructions 1.4 Structure of Treasury Instructions 1.5 Application of Treasury Instructions 1.6 Access to Treasury Instructions 1.7 Review of Treasury Instructions 1.8 Changes since last update 1.9 Relationship between Treasury Instructions and Treasury Circulars 2 Principles for the development of accounting policies for external financial reporting 2.1 Introduction 2.2 Legislative requirements 2.3 New Zealand generally accepted accounting practice 2.4 Accounting policies 3 Accounting policies for external financial reporting by the Government 3.1 Introduction 3.2 Reporting entity 3.3 General accounting policies 3.4 Judgements and estimations 3.5 Specific accounting policies 4 Accounting and forecasting policy parameters for departmental external financial reporting 4.1 Explanatory note 4.2 Particular accounting policies: General 4.3 Particular accounting policies: Statement of Financial Performance items 4.4 Particular accounting policies: Statement of Financial Position items 4.5 Forecasting Policies 5 Operating instructions: Cost accounting policy parameters 5.1 Disclosing cost accounting policies 5.2 Documenting cost accounting policies 5.3 Classifying direct and indirect costs 5.4 Bases and methods of assigning costs to outputs 5.5 Consistency in applying cost accounting policies 5.6 Definition of terms 6 Operating instructions applying to departments as defined in the Public Finance Act 1989 6.1 Financial responsibility of Chief Executives 6.2 Reporting obligations 6.3 Departmental revenue, expenditure, assets and liabilities 6.4 Departmental other expenses 6.5 Crown revenue, expenditure, assets and liabilities 6.6 Banking 6.7 Trust money 6.8 Contingent liabilities	trsy-instruc-13.pdf (375 KB) pp. i-ii, 73

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