Accounting Standards Checklists

The Accounting Standards Checklists are available for use only by Victorian public sector departments and agencies that are consolidated into the State of Victoria’s financial statements. 

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.

Login now to access the Accounting Standards Checklists

Victorian Government users can request a login by contacting the website administrator at stating the name of your organisation and your job title, and providing details of the content you require access to. 

Reviewed 16/04/2019
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