Purpose – The purpose of this study was to investigate how senior accounting staff in Victorian local authorities are … introduction of Australian Accounting Standard No. 27 Financial Reporting by Local Governments (AAS27), which applies to all … public sector accounting was to demonstrate that funds have been raised and expended strictly within the authority of the …

budgeted accounting numbers to set the financial bar too high for the ethnic clubs to find a place in the brave new world that …

Purpose – The purpose of this paper is to evaluate the changes of accounting policy choices and the harmonisation of … accounting practices for two important financial reporting items within and between three IFRS adopting countries. Furthermore … adoption in Australia (AUS), Hong Kong (HK) and the UK on deferred taxation (DT) and goodwill (GW) accounting practices as well …