Asset and services management policies

Policy	Policy objective
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.

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