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Policy: Accounting for Non-Current Assets (Summary)

General Information
File Number To be advised
Purpose To provide a policy framework for the financial management of Property, Plant and Equipment of the University
Relevant To Staff
Related Topics Assets (Finance), Finance
 
Authorisation & Contact Information
Responsible Officer Chief Financial Officer/Director Finance & Business Services
Approved By Vice-Chancellor
Contact Area Chief Financial Officer - Director Finance and Business Services
Authority Australian National University Act 1991 (ANU Act) (Commonwealth)
Commonwealth Authorities and Companies Act 1997 and related Financial Management Orders (State)
Australian Accounting Standards (State)
DEST Guidelines for the Preparation of Annual Financial Reports (State)
Relevant Dates
Effective Date 01 January, 2006
Date Approved 01 January, 2006
Next Review 11 May, 2011
 
Principles

Please refer to detailed policy

 

 
 
Modification History
Asset Management Policy was previously contained within the F&BS Manual Section 900.  

 

Please direct all enquiries to: Chief Financial Officer - Director Finance and Business Services
Page authorised by: the Office of the Vice-Chancellor

CRICOS Provider Number 00120C - ABN Number: 522 34063906