The checklists are used to perform an assessment of their contract arrangements under the following Australian accounting standards:
- AASB 1059 Service Concession Arrangements: Grantors;
- AASB 9 Financial Instruments;
- AASB 16 Leases;
- AASB 15 Revenue from Contracts with Customers; and
- AASB 1058 Income of Not-for-Profit Entities.
The Accounting Standards Checklists are available for use by Victorian public sector departments and agencies. Use of the checklists is recommended, but not mandatory.
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Victorian Government users can request a login by contacting the website administrator at dtfweb@dtf.vic.gov.au stating the name of your organisation and your job title, and providing details of the content you require access to.