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Council amalgamations and restructuring in Victoria: how did we value the assets and liabilities?

Genua, Lynette 2002, Council amalgamations and restructuring in Victoria: how did we value the assets and liabilities?, in ANZAM 2002 : Proceedings of the 16th ANZAM Conference: enhancing business & government capability, ANZAM, Beechworth, Vic., pp. 1-8.

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Title Council amalgamations and restructuring in Victoria: how did we value the assets and liabilities?
Author(s) Genua, Lynette
Conference name Annual Conference of the Australian and New Zealand Academy of Management (16th: 2002 : Beechworth, Vic)
Conference location Beechworth, Victoria
Conference dates 4-7 December 2002
Title of proceedings ANZAM 2002 : Proceedings of the 16th ANZAM Conference: enhancing business & government capability
Editor(s) Bennington, Lynne
Publication date 2002
Start page 1
End page 8
Publisher ANZAM
Place of publication Beechworth, Vic.
Summary This study aimed to identify and critically analyse the methodologies and accounting treatments adopted in the transfer of assets, liabilities, revenues and expenses resultingfrom municipal boundary changes associated with municipal restructuring (amalgamations) in Victoria during the early 1990s. In involved the collection and use of oral evidence obtained from officers of a sample of entities engaged in the process and focused on identifying and examining the methodologies used by municipalities. It has also been shown that local government is different from the commercial domain and the accounting profession has not adequately addressed some of these differences.
ISBN 0975016601
9780975016602
Language eng
Field of Research 150399 Business and Management not elsewhere classified
HERDC Research category E1 Full written paper - refereed
ERA Research output type E Conference publication
Persistent URL http://hdl.handle.net/10536/DRO/DU:30004776

Document type: Conference Paper
Collection: School of Management and Marketing
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