Financial Asset Register

A financial asset register appears to be the Australian Infrastructure Financial Management Guidelines term for a fixed asset register, i.e. a register of all assets and groups of assets with value greater than an entitity's capitalisation policy theshold. (The term is mentioned in Section 12.5, but not defined in the Glossary)

A financial asset register is different from a technical asset register in that small value items with a small total value are omitted from a financial asset register, and small value items with a significant total value are recorded individually within a technical asset register, and as a single line item within a financial asset register.

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