Closed

Comprehensive Asset Revaluation

Tender ID: 519263


Tender Details

Organisation:
Tender #:
QTVP/23/04  
Status:
Closed
Publish Date:
22 February 2023
Closing Date:
7 March 2023

Tender Description

⁠⁠⁠Effective from 1st July 2012, the Local Government (Financial Management) Regulations 1996 were amended and the measurement of non-current assets at Fair Value became mandatory.

 
The Town is seeking to engage a professional Valuation Consultant to undertake a comprehensive revaluation of the following asset classes for financial reporting purposes for the year ending 30 June 2023.
 
The Town requires a full comprehensive revaluation of the following asset classifications only:
  • Land
  • Building
  • Infrastructure and Other Assets
  • Parks
 
The Valuation must include:
 
1 Replacement Valuation
2. Fair Valuation
3. Insurance Valuation
4. Market Valuation for all freehold properties.
5. Fair Value Hierarchy
6. Valuation Techniques, Basis of Valuation and Inputs Used
7. Depreciation
 
Assets that are made of significant parts that in turn have different life cycles should be componentized and depreciated separately
Method used to determine the amount of depreciation
 
The Valuation must be in accordance with Australian Accounting Standards and in particular:
  • AASB13 Fair Value Measurement
  • AASB116 Property, Plant and Equipment
  • AASB 136 Impairment of Asset