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Equity
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Financial Management
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Appendices
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Assets (FMPM 200 - FMPM 399)
- FMPM 200 Overview - Assets & Cash Management
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Equity (FMPM 500 - FMPM 599)
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Expenses (FMPM 700 - FMPM799)
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Financial Management and Control (FMPM 800 - FMPM 899)
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Further Applications (FMPM 900 - FMPM 999)
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Introduction (FMPM 100 - FMPM 199)
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Liabilities (FMPM 400 - FMPM 499)
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Revenue (FMPM 600 - FMPM 699)
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Appendices
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Human Resources
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Health, Safety and Environment
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Information and Communications Technology
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International
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Learning and Teaching
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Quality and Planning
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Research Education
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Research Management
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Student Services
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- Policy search
Policy Financial Management Equity (FMPM 500 - FMPM 599) FMPM 520 Asset Revaluation Surplus
FMPM 520 Asset Revaluation Surplus
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Intent
To set out the requirements for management of asset revaluation surpluses.
Scope
Function | Responsibility of |
|---|---|
Management of an asset revaluation surplus | Director, Financial and Business Services |
Definitions
Policy
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
Australian Accounting Standard AASB 116 – Property Plant & Equipment
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.
Administration
Approval Details
Policy Sponsor | Deputy Vice Chancellor, Services and Resources |
|---|---|
Approval Authority | Finance Committee |
Date for next review | 04/2016 |
Revision History
Version | Approval date | Implementation date | Details | Author |
|---|---|---|---|---|
15-01 | 09/09/2015 | 10/09/2015 | Policy Sponsor and Approval Authority updated to reflect the approved Policy and Delegations Framework | Quality Standards and Policy Unit |
11-01 | 14/04/2011 | 04/04/2011 | Finance Committee (02/11) | |
01-01 | 12/2001 | 12/2001 |