Valuing national assets: the deprival value framework

Article Abstract:

The valuation of public-sector assets has assumed increasing importance during the past decades. Australian governments have issued accounting statements that require their agencies and departments to follow a deprival-value framework as a basis for appraising their assets. Performance measurement and decision-making are strengthened by using a consistent method when valuing public-sector assets.

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Reporting on recreation assets: a Victorian perspective

Article Abstract:

A report on the parks and recreation assets of Victoria, Australia, highlights the difficulties of evaluating the assets of the public sector. Policy disclosures and financial statement presentation and classification are different for each aspect of local government. As a result, accounting policies can be applied to parks and recreation assets in the broadest terms.

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Fraud: what response?

Article Abstract:

Results of surveys of how corporate management handles fraud situations are discussed. Additional information on corporate fraud prevention is also included.

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