2026/27 FINANCIAL POLICIES · Attachment 12 - Non-Current Asset Accounting Policy

Attachment 12 – Non-Current Asset Accounting Policy


NCA Organisational Guidelines – Depreciation and Amortisation
NCA Organisational Guideline – Derecognition of Non Current Assets
NCA Organisational Guideline – Impairment of Non Current Assets
NCA Organisational Guideline – Recognition of Non Current Assets
NCA Organisational Guideline – Revaluation of Non Current Assets


HUMAN RIGHTS COMPATIBILITY STATEMENT

In developing this Policy, the subject matter has been considered in accordance with the
requirements of the Human Rights Act 2019. It is considered that the subject matter does not conflict
with any human rights, including the right to property and the right to freedom of movement, and
supports a human rights approach to decision making by Council. This policy should be read in
conjunction with the Human Rights Act 2019 and Council’s Human Rights Policy.




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