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FMPM 520 Asset Revaluation Surplus
To set out the requirements for management of asset revaluation surpluses.
Management of an asset revaluation surplus
Director, Financial and Business Services
The Director, Financial and Business Services must ensure that accounting for the revaluation of assets is in accordance with the approved accounting policies of the University. Refer to Appendix B - Accounting Policies.
Related documents, legislation or JCU Statutes
Non-Current Asset Policies for the Queensland Public Sector published by Queensland Treasury (revised February 2012).
For enquiries in relation to this FMPM Policy please contact CapitalandInfra@jcu.edu.au.
Deputy Vice Chancellor, Services and Resources
Date for next review
Policy Sponsor and Approval Authority updated to reflect the approved Policy and Delegations Framework
Quality Standards and Policy Unit
Finance Committee (02/11)
There are no related procedures.
There are no other related documents.