Information is a valued asset

Each resource is listed by type, and details the resource name, owner (in brackets), brief description and link.

This resource base is intended to be a ‘living document’. If you wish to contribute a resource or comment on the accuracy of any of these resources please email:


Public sector bodySection 3 of the PSI regulations contains a definition of a Public Sector Body.

Information asset (The National Archives) – stage 2 of our digital continuity guidance contains a definition of an information asset:

Identify information assets and business requirements (PDF, 0.26Mb)


Use of Information Asset Registers (The National Archives) – stage 2 of the digital continuity guidance details a number of aspects of using and managing Information Asset Registers, including factsheets and templates.

Financial reporting of intangible assets in government (Intellectual Property Office) – The Financial Reporting Manual (FReM) details requirements relating to intangible assets (IA), which is based on International Accounting Standard 38 (IAS) principles. The FReM identifies five categories for the purposes of analysing IA in public sector accounting.