Accounting for non-current assets (PDF 163 KB) |
To develop a system of accounting for non‐current assets that complies with the requirements of the Local Government Act 2009, Local Government Regulation 2012 and Australian Accounting Conceptual Framework and Standards. |
Acquisition of non-current assets (PDF 158 KB) |
To develop a system of accounting for asset acquisitions that will comply with the requirements of Local Government Act 2009, Local Government Regulation 2012 and Australian Accounting Conceptual Framework and Standards. |
Asset and services management (PDF 129 KB) |
Principles to manage infrastructure services and physical assets that we own or control. |
Asset management - impairment (PDF 139 KB) |
Management framework to make sure assets are carried at no more than their recoverable amount. |
Disposal of non-current assets (PDF 141 KB) |
To develop a system of accounting for the disposal of non-current assets. |
Portable and attractive assets, management of (PDF 129 KB) |
Management framework for the proper administration and control of assets below our asset capitalisation threshold. |
Recognition and measurement of intangible assets (PDF 143 KB) |
To outline recognition and measurement criteria and accounting processes for intangible assets in compliance with the Local Government Regulation 2012 and the Australian Accounting Standards. |