Land under roads - A financial Bonanza OR fool’s gold?

Australian Accounting Review

Volumn 9, Issue 17, 1999, Pages 9-15

  Barton, Allan ^a  

^a AUSTRALIAN NATIONAL UNIVERSITY   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0012669966     PISSN: 10356908     EISSN: 18352561     Source Type: Journal    
DOI: 10.1111/j.1835-2561.1999.tb00094.x     Document Type: Article

References (12)

1. AAS 27 Financial Reporting by Local Governments, 1995, ASCPA/ICAA.
2. AAS 29 Financial Reporting by Government Departments, 1996, ASCPA/ICAA.
3. AAS 31 Financial Reporting By Governments, 1996, ASCPA/ICAA.
4. Barton, A D., 1999, “A Trusteeship Theory of Accounting for Natural Capital Assets”, Abacus, Vol. 35/2 (forthcoming).
5. Burns, P., 199293, “Condition-Based Depreciation for Infrastructure Assets”, in Readings in Accounting Developments in the Public Sector, PSACOE, ASCPA, Melbourne.
6. Halsbury’s The Laws of Australia, 1993, Vol.14, Butterworth.
7. Rowles, T., B. Hutton., and S. Bellamy., 1997, “Accounting for Land Under Roads: Views of Local Government Financial Managers”, Department of Accountancy, RMIT, December.
8. Rowles, T., B. Hutton., and S. Bellamy., 1998, “Accounting for Land Under Roads; Towards Resolution of Conceptual and Measurement Issues”, European Accounting Association Congress, Antwerp, April.
9. Rowles, T., B. Hutton., and S. Bellamy., 1998, “AAS 27: A Survey of Local Government Views”, Australian CPA, May, pp. 46-8.
10. SAC 2 Objective of General Purpose Financial Reports, 1990, ASCPA/ICAA.
11. SAC4 Definition and Recognition of Elements of Financial Statements, 1992, ASCPA/ICAA.
12. Stiglitz, J., 1988, Economics of the Public Sector, 2nd ed, Norton, New York.