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, doi: 10.1111/j.1467-8500.2006.00494a.x.

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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
DOI 10.1111/j.1467-8500.2006.00494a.x
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
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Document type: Journal Article
Collections: Faculty of Business and Law
Deakin Business School
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