Asset Accounting Policy

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Reference: P19-002

Status: Approved by the Council on 2 July 2019.

This policy provides a framework that ensures the Council's assets are recognised and accounted for in accordance with New Zealand Generally Accepted Accounting Practices (NZ GAAP).

Asset Accounting Policy

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Guidelines

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Asset Accounting Policy guideline one: Initial acquisition PDF 113KB Open file
Asset Accounting Policy guideline two: Expenditure after acquisition PDF 96KB Open file
Asset Accounting Policy guideline three: Depreciation and amortisation PDF 94KB Open file
Asset Accounting Policy guideline four: Revaluation PDF 94KB Open file
Asset Accounting Policy guideline five: Impairment PDF 100KB Open file
Asset Accounting Policy guideline six: Derecognition PDF 89KB Open file
Asset Accounting Policy guideline seven: Disclosure PDF 104KB Open file

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Page last updated: 07:51AM Wed 27 October 2021