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