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Cross-sector transfer of consolidated financial reporting - conceptual concerns

Wise, Victoria 2006, Cross-sector transfer of consolidated financial reporting - conceptual concerns, Australian journal of public administration, vol. 65, no. 3, pp. 62-73.

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Title Cross-sector transfer of consolidated financial reporting - conceptual concerns
Author(s) Wise, Victoria
Journal name Australian journal of public administration
Volume number 65
Issue number 3
Start page 62
End page 73
Total pages 12
Publisher Wiley - Blackwell
Place of publication Richmond, Vic.
Publication date 2006
ISSN 0313-6647
Summary This article addresses a major concern about the use of particular accounting concepts, notably those of control and assets, for whole-of-government consolidated financial reporting. While whole-of-government consolidated financial reports may resemble the formats required by accounting standards and so provide a benchmark for comparative purposes, inherent weakness in the specification of underpinning concepts means that proper and full application of the consolidation methodology cannot be assumed. A study of the whole-of-government consolidated financial reports of the Commonwealth, state and territory governments of Australia revealed that significant assets, obligations and controlled entities have not been included.
Language eng
Field of Research 160509 Public Administration
HERDC Research category C1.1 Refereed article in a scholarly journal
Copyright notice ©2006, National Council of the Institute of Public Administration Australia
Persistent URL http://hdl.handle.net/10536/DRO/DU:30024502

Document type: Journal Article
Collection: Deakin Graduate School of Business
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