FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2904304265> ?p ?o ?g. }

• W2904304265 endingPage "115" @default.
• W2904304265 startingPage "105" @default.
• W2904304265 abstract "Abstract The aim of this paper is twofold: (i) to investigate whether New South Wales (NSW) local government councils comply with Australian Accounting Standards in accounting for revaluation of their infrastructure assets and (ii) to assess any consequences for the reliability of financial reporting in NSW local government. Using road assets as an example, we analyse the results of revaluations of road assets undertaken by 89 NSW councils as reported in their financial statements during the period 2013 to 2016. In this analysis we focus on the effect of a change in accumulated depreciation and impairment loss component of fair value as a percentage of the gross replacement cost of the revalued assets. The analysis reveals that in most cases this effect is significant. However, the accounting and reporting of this effect is strikingly inconsistent between the councils. Based on a critical analysis of the accounting framework and disclosure of the revaluation effects, we conclude that the main reason for the change in the fair value of assets is altered estimates of remaining useful life. Furthermore, we argue that councils did not comply with the requirements of AASB 116 in determining the useful life of the assets." @default.
• W2904304265 created "2018-12-22" @default.
• W2904304265 creator A5003172703 @default.
• W2904304265 creator A5066669259 @default.
• W2904304265 date "2018-12-13" @default.
• W2904304265 modified "2023-10-14" @default.
• W2904304265 title "Accounting Problems in Infrastructure Asset Valuation and Depreciation in New South Wales Local Government" @default.
• W2904304265 cites W1520852686 @default.
• W2904304265 cites W1974087084 @default.
• W2904304265 cites W2071802270 @default.
• W2904304265 cites W2074332909 @default.
• W2904304265 cites W2077615842 @default.
• W2904304265 cites W2116930501 @default.
• W2904304265 cites W2605205780 @default.
• W2904304265 cites W2904304265 @default.
• W2904304265 cites W3124310412 @default.
• W2904304265 doi "https://doi.org/10.1111/auar.12275" @default.
• W2904304265 hasPublicationYear "2018" @default.
• W2904304265 type Work @default.
• W2904304265 sameAs 2904304265 @default.
• W2904304265 citedByCount "5" @default.
• W2904304265 countsByYear W29043042652018 @default.
• W2904304265 countsByYear W29043042652020 @default.
• W2904304265 countsByYear W29043042652021 @default.
• W2904304265 countsByYear W29043042652022 @default.
• W2904304265 crossrefType "journal-article" @default.
• W2904304265 hasAuthorship W2904304265A5003172703 @default.
• W2904304265 hasAuthorship W2904304265A5066669259 @default.
• W2904304265 hasConcept C10138342 @default.
• W2904304265 hasConcept C119857082 @default.
• W2904304265 hasConcept C121955636 @default.
• W2904304265 hasConcept C128769094 @default.
• W2904304265 hasConcept C138885662 @default.
• W2904304265 hasConcept C144133560 @default.
• W2904304265 hasConcept C162324750 @default.
• W2904304265 hasConcept C163867264 @default.
• W2904304265 hasConcept C17744445 @default.
• W2904304265 hasConcept C186027771 @default.
• W2904304265 hasConcept C190832808 @default.
• W2904304265 hasConcept C24416426 @default.
• W2904304265 hasConcept C2776291640 @default.
• W2904304265 hasConcept C2776943663 @default.
• W2904304265 hasConcept C2778137410 @default.
• W2904304265 hasConcept C2778719706 @default.
• W2904304265 hasConcept C2781185899 @default.
• W2904304265 hasConcept C3116431 @default.
• W2904304265 hasConcept C38652104 @default.
• W2904304265 hasConcept C41008148 @default.
• W2904304265 hasConcept C41895202 @default.
• W2904304265 hasConcept C43326092 @default.
• W2904304265 hasConcept C44750222 @default.
• W2904304265 hasConcept C50522688 @default.
• W2904304265 hasConcept C544937707 @default.
• W2904304265 hasConcept C58202505 @default.
• W2904304265 hasConcept C63149375 @default.
• W2904304265 hasConcept C76178495 @default.
• W2904304265 hasConcept C95383336 @default.
• W2904304265 hasConceptScore W2904304265C10138342 @default.
• W2904304265 hasConceptScore W2904304265C119857082 @default.
• W2904304265 hasConceptScore W2904304265C121955636 @default.
• W2904304265 hasConceptScore W2904304265C128769094 @default.
• W2904304265 hasConceptScore W2904304265C138885662 @default.
• W2904304265 hasConceptScore W2904304265C144133560 @default.
• W2904304265 hasConceptScore W2904304265C162324750 @default.
• W2904304265 hasConceptScore W2904304265C163867264 @default.
• W2904304265 hasConceptScore W2904304265C17744445 @default.
• W2904304265 hasConceptScore W2904304265C186027771 @default.
• W2904304265 hasConceptScore W2904304265C190832808 @default.
• W2904304265 hasConceptScore W2904304265C24416426 @default.
• W2904304265 hasConceptScore W2904304265C2776291640 @default.
• W2904304265 hasConceptScore W2904304265C2776943663 @default.
• W2904304265 hasConceptScore W2904304265C2778137410 @default.
• W2904304265 hasConceptScore W2904304265C2778719706 @default.
• W2904304265 hasConceptScore W2904304265C2781185899 @default.
• W2904304265 hasConceptScore W2904304265C3116431 @default.
• W2904304265 hasConceptScore W2904304265C38652104 @default.
• W2904304265 hasConceptScore W2904304265C41008148 @default.
• W2904304265 hasConceptScore W2904304265C41895202 @default.
• W2904304265 hasConceptScore W2904304265C43326092 @default.
• W2904304265 hasConceptScore W2904304265C44750222 @default.
• W2904304265 hasConceptScore W2904304265C50522688 @default.
• W2904304265 hasConceptScore W2904304265C544937707 @default.
• W2904304265 hasConceptScore W2904304265C58202505 @default.
• W2904304265 hasConceptScore W2904304265C63149375 @default.
• W2904304265 hasConceptScore W2904304265C76178495 @default.
• W2904304265 hasConceptScore W2904304265C95383336 @default.
• W2904304265 hasIssue "2" @default.
• W2904304265 hasLocation W29043042651 @default.
• W2904304265 hasOpenAccess W2904304265 @default.
• W2904304265 hasPrimaryLocation W29043042651 @default.
• W2904304265 hasRelatedWork W1606430700 @default.
• W2904304265 hasRelatedWork W177236201 @default.
• W2904304265 hasRelatedWork W2033179424 @default.
• W2904304265 hasRelatedWork W2122321648 @default.
• W2904304265 hasRelatedWork W2402568323 @default.
• W2904304265 hasRelatedWork W2730214691 @default.
• W2904304265 hasRelatedWork W3124211522 @default.
• W2904304265 hasRelatedWork W4248009358 @default.

• next