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Archived Policies
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Academic Governance
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Community, Marketing and Alumni
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Corporate Governance
- Appointment of James Cook University Distinguished Professorships
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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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Health, Safety and Environment
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Information and Communications Technology
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International
- Attendance Monitoring Policy - English Language and Foundation Programs
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Learning and Teaching
- Annual Review of Subjects with Low Enrolments
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Quality and Planning
- Annual Report 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
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- Transfer of International Student Visa Holders to Other Educational Institutions
- 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 |