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Academic Governance
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Community, Marketing and Alumni
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Corporate Governance
- Distinguished Professor Policy
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- Code of Conduct – University Council
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Records Management Policy
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Equity
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Estate and Facility Management
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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
- FMPM 210 Cash
- FMPM 220 Policy - Bank Accounts
- FMPM 230 - Petty Cash Advances
- FMPM 300 Investments
- FMPM 320 Plant and Equipment
- Financial FMPM 322 - Acquisitions of Plant and Equipment
- FMPM 260 Other Advances
- FMPM 330 Non-Capital Assets
- FMPM 280 Official Stores
- FMPM 290 Prepayments
- FMPM 323 - Disposal of Property, Plant and Equipment Procedure
- FMPM 324 Stocktake
- FMPM 350 Intangible Assets
- FMPM 270-2 Accounts Receivable - Student Debtors - Penalties
- FMPM 240 Travel Advances (Students)
- FMPM 330 Non-Capital Assets
- FMPM 270-1 Accounts Receivable
- FMPM 250 - Policy Salary Advances
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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
- Academic Promotion Policy
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- Awards for Excellence Policy
- Bullying, Discrimination, Harassment, and Sexual Misconduct Policy
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- Market Loading Policy
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- Overpayment of Wages Policy
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- Special Studies Program Policy
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- Statement on Staff External Activities - Existing
- Supported Wage System (SWS) Policy
- Visiting Appointments
- Equal Employment Opportunity
- Conflict of Interest Policy
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Digital Infrastructure
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International
- Attendance Monitoring Policy - English Language and Foundation Programs
- Enrolment Requirements for International Student Visa-Holders Policy
- Management of Off-Campus Operations, Ventures and Partnerships
- Satisfactory Academic Progress (SAP) Requirements for US Federal Aid Loans Eligibility
- Transfer of International Student Visa Holders to Other Educational Institutions
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Learning and Teaching
- Annual Review of Subjects with Low Enrolments
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- Casual Teaching by Students Policy
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- Learning Teaching and Assessment Policy
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- Subject Outlines Policy
- Learning, Teaching and Assessment Policy 01 Jan 2021
- Coursework Academic Integrity Policy
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Quality and Planning
- Annual Report Policy
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- Financial and Operational Performance Management Policy
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Policy Development and Review Policy
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Research Education
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Research Management
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Student Services
- Academic Progression Policy
- Administration of Commonwealth Scholarships Policy
- Admissions Policy
- Appointment of Examiners - Near Relatives Policy and Procedure
- Attendance Monitoring Policy - English Language and Foundation Programs
- Award Finalisation and Graduation Policy
- Bullying, Discrimination, Harassment, and Sexual Misconduct Policy
- Copyright Policy and Procedure
- Coursework Scholarships, Bursaries, Grants and Prizes Policy
- Coursework Enrolment Policy
- Enrolment Requirements for International Student Visa-Holders Policy
- Examination Requirements Policy
- Intervention Strategy for Students Who Have Not Made Satisfactory Academic Progress
- Library Use Policy
- Publications by Members of Staff
- Review of Assessment and Student Access to Examination Scripts and Materials Policy
- Special Consideration, Supplementary, Deferred and Special Examinations Policy
- Student Access to a Dictionary During an Examination Policy
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- Student Code of Conduct
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Student Results Policy
- Transfer of International Student Visa Holders to Other Educational Institutions
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Work Health and Safety
- 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 |