3B.1001

Accounting Policy for Asset Valuation of Assets
of Government Trading Enterprises

Guideline
Issued October 1994

Provides a national view on the appropriate method of valuing
the non-financial assets of Government Trading Enterprises
(GTEs.) Forms a framework to ensure a consistent approach
to the valuation of assets. Would be of interest to those wanting
to understand this approach.

Steering Committee–National Performance Monitoring of GTEs
c/-Industry Commission
35 Collins Street Melbourne
Telephone 61 3) 9653 2100

Land, Buildings, Infrastructure, Plant & Equipment,
Natural Resources