Review Asset Accounting Policy: Depreciation and Impairment
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Consultation has concluded
All Council policies need to be reviewed within 12 months after the Local Government Election. We now have a further policy up for review. Changes made to the policy as part of this review process are outlined below:
- Additional reference to legislation AASB136 Impairment of Assets
- New heading section – Fair Value Adjustments
- New heading section – Impairment. This section includes more detail on impairment for not for profits.
- New heading section - Assets damaged due to natural disasters or other events – none of this content was in the previous, current adopted version.
- Useful lives table (Appendix A) now includes a default life and a range of lives. Asset Class and Category replaced with Asset Component.
Have your say
- By completing the survey below by Friday 24 February 2023
- By email to council@qprc.nsw.gov.au referencing "Policy reviews - Asset Accounting Policy: Depreciation and Impairment"
- By mail to PO Box 90, Queanbeyan NSW 2620