Australian Infrastructure Financial Management Guidelines (AIFMG)

New Guidelines launched to link the technical and financial aspects of infrastructure management

Financial management for long life infrastructure assets is about ensuring sustainability in the provision of services required by the community.

These new Guidelines provide direction for every organisation and individual with responsibility for the management of infrastructure assets.

• Accounting for infrastructure

• Depreciation, valuation, useful life, fair value

• Manage financial sustainability

• Integrate asset management planning & long term financial planning

• Meet frameworks for financial reporting

• Quick Guide introduction

Financial Planning for the Long Term

• How are services to be sustainably funded?

• Reviewing service and funding gaps

Methodologies for valuing & depreciating infrastructure assets

How to Guides

Six 'How To' Guides provide details to assist practitioners carry out regular tasks required for asset management, financial management and reporting purposes.

1. Revaluation
2. Acquisition of new assets
3. Recognition of contributed assets
4. Annual reviews
5. Asset replacement, renewal and upgrades
6. Long term financial planning