TPG25-11 Valuation of Physical Non-Current Assets at Fair Value

The purpose of this Policy is to provide requirements and practical guidance for valuing physical non-current assets for general purpose financial reporting.

Following the release of TD26-06 Valuation of Physical Non-Current Assets at Fair Value and TPG26-05 2025-26 Interim Financial Reporting and Audit Readiness Procedures, minor amendments have been made to TPG 25-11 to align its requirements with TD26-06 and TPG26-05. These amendments do not result in any substantive change.

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Download TPG25-11 Valuation of Physical Non-Current Assets at Fair Value PDF 1.24MB File last updated on: 02 April 2026.

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Type: Treasury Policy and Guidelines (TPG)
Author: NSW Treasury
Publication Date: 30 November 2025

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