Accounting for local government boundary changes in South Australia : valuing assets and liabilities or valuing revenue streams

Genua, Lynette 2005, Accounting for local government boundary changes in South Australia : valuing assets and liabilities or valuing revenue streams, in ANZAM 2005 : Engaging the multiple contexts of management : convergence and divergence of management theory and practice : proceedings of the 19th ANZAM conference, ANZAM, Canberra, A.C.T., pp. 1-12.

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Title Accounting for local government boundary changes in South Australia : valuing assets and liabilities or valuing revenue streams
Author(s) Genua, Lynette
Conference name Annual Conference of the Australian and New Zealand Academy of Management (19th : 2005 : Canberra, A.C.T.)
Conference location Canberra, A.C.T.
Conference dates 7-10 December 2005
Title of proceedings ANZAM 2005 : Engaging the multiple contexts of management : convergence and divergence of management theory and practice : proceedings of the 19th ANZAM conference
Editor(s) Davies, Doug
Fisher, Greg
Hughes, Raechel
Publication date 2005
Conference series Annual Conference of the Australian and New Zealand Academy of Management
Start page 1
End page 12
Publisher ANZAM
Place of publication Canberra, A.C.T.
Keyword(s) local government
boundary changes
present value
Summary This paper examines the methodologies adopted in the transfer of assets, liabilities, revenues and expenses resulting from boundary changes associated with municipal amalgamations in South Australia during the late 1990s. It investigates the methods employed for apportioning these financial elements, valuations used and financial settlements required. Significant transfers occurred in only three cases. In two cases, councils used simple, pragmatic methods to apportion assets and liabilities, similar to those used previously in Victoria. In the third case a transfer price was calculated based on the net present value of revenues. This method is quite different from previous methods examined and is appropriate where one council will make significant future gains at another council's loss because of net revenue transfers.
ISBN 1740882458
9781740882453
Language eng
Field of Research 150105 Management Accounting
HERDC Research category E1 Full written paper - refereed
ERA Research output type E Conference publication
Persistent URL http://hdl.handle.net/10536/DRO/DU:30005864

Document type: Conference Paper
Collections: Faculty of Business and Law
School of Management and Marketing
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