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Accounting Treasury Memoranda

The Treasury Directorate publishes Treasury Memoranda for the purpose of providing advice to agencies on various issues.

All current memoranda issued by the Accounting Branch, with the exception of Financial Management Act (FMA) Treasury Memoranda, have been listed on this web page. FMA Treasury Memoranda can be obtained from the FMA Guidance Papers page.

To obtain memoranda issued by other branches within the Treasury Directorate please contact Wayne Hunt on 6207 0231.

Current Accounting Treasury Memoranda

Memo No.	Memo Name	Staff Contact	Issue Date
2009/14	Employee Benefit Accounting (35KB)	Jason Klose	26/06/2009
2009/09	Disaggregated Disclosures (41KB)	Jason Klose	01/05/2009
2009/03	Valuation of Non-Current Assets (43KB)	Jason Klose	25/03/2009
2008/11	GST and Salary Recoveries (58KB)	Jason Klose	16/07/2008
2008/10	Valuation of Non-Current Assets (46KB)	Jason Klose	19/06/2008
2008/09	Changes to the Statement of Performance for 30 June 2008- (44KB)	Jason Klose	30/05/2008
2007/14	Valuation of Non-Current Assets- (19KB)	Anne Anand	09/07/2007
2007/05	Finance Leases – ACT Passenger and Light Commercial Motor Vehicles- (38KB)	Jason Klose	20/03/2007
2007/02	Australian Capital Territory Taxation Management Framework - (32KB)	Jason Klose	18/01/2007
2006/13	Statement of Performance - Better Practice Guideline- (37KB)	Jason Klose	07/07/2006
2006/11	Cash Management Reforms 2006-07 - (33KB)	Lisa Holmes	29/06/2006
2006/08	Better Practice Guideline - Management Discussion and Analysis Reporting in Annual Reports - (38KB)	Jason Klose	09/05/2006
2004/17	Restatement of Agency 1 July 2004 Balance Sheet on Transition to New Accounting Standards - (42KB)	Jason Klose	03/11/2004
2004/14	Superannuation Guarantee Requirements for Certain Non-Permanent Employees and Others - (293KB)	Lisa Holmes	14/10/2004
2004/07	Taxation Management Framework - (35KB)	Jason Klose	15/04/2004
2003/15	Financial Delegations - Better Practice Guideline - (15KB)	Jason Klose	13/10/2003
2003/12	Adoption of International Accounting Standards and GAAP/GFS Harmonisation - (73KB)	Jason Klose	29/09/2003
2003/10	Better Practice Guideline - Management Discussion & Analysis Reporting in Annual Reports - (28KB)	Jason Klose	20/06/2003
2003/08	AASB 1028 Employee Benefits	Jason Klose	16/05/2003
2003/07	Accounting for 2003 Firestorm Related Transactions Cash Flow Statement - 11KB	Jason Klose	26/03/2003
2003/04	Accounting for 2003 Firestorm Related Transactions - 37KB	Jason Klose	11/03/2003
2003/03	AASB 1041 Revaluation of Non Current Assets - 37KB	Jason Klose	11/03/2003
2002/20	Accounting for Software - 41KB	Jason Klose	05/09/2002
2002/16	GST - Grossed up Grant Payments - 15KB	Jason Klose	03/07/2002
2002/06	Asset Transfer - APM Amendments - 32KB	Jason Klose	27/02/2002
2001/03	Accounting for Waivers of Debts and Grants of Land - 18KB	Jason Klose	26/06/2001
1997/34	Territorial Financial Statements of Departments - 18KB	Jason Klose	21/08/1997

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