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Accounting problems and issues in cases of municipal boundary changes

Genua, Lynette Virginia. 2000, Accounting problems and issues in cases of municipal boundary changes, M.Comm. thesis, School of Accounting and Finance, Deakin University.


Title Accounting problems and issues in cases of municipal boundary changes
Author Genua, Lynette Virginia.
Institution Deakin University
School School of Accounting and Finance
Faculty Faculty of Business and Law
Degree name M.Comm.
Date submitted 2000
Keyword(s) Finance, Public - Accounting
Local government - Accounting - Victoria
Victoria - Administrative and political divisions - Accounting
Summary 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.
Language eng
Description of original viii, 256 leaves ; 30 cm.
Dewey Decimal Classification 657.835
Persistent URL http://hdl.handle.net/10536/DRO/DU:30027994

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Created: Thu, 01 Apr 2010, 16:08:54 EST

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