Accounting problems and issues in cases of municipal boundary changes
Data(s) |
01/01/2000
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Resumo |
Analyses the methodologies and accounting treatments used for the transfer of assets, liabilities, revenues and expenses resulting from municipal restructuring in Victoria during the early 1990s. It was found that most municipalities adopted simple or pragmatic methods, whereby fixed assets and associated liabilities were allocated physically avoiding the need for financial valuations. |
Identificador | |
Idioma(s) |
eng |
Publicador |
Deakin University, Faculty of Business and Law, School of Accounting and Finance |
Palavras-Chave | #Finance, Public - Accounting #Local government - Accounting - Victoria #Victoria - Administrative and political divisions - Accounting |
Tipo |
Thesis |