LG "Debits and Credits" April 2007 Edition:

CONTENTS:

  1. Current Issues in "all things accounting and Local Government"
      At the NSW Local Government Industry:
    • Dates to Remember This Month and Next for NSW Councils…
    • NSW DLG Circulars to note
    • At a National Level:
    • Latest news from the FRC.
    • Latest news from the AASB.
    • Other Issues: Latest news from the ATO – FBT amendment
    • On the World Stage
    • Latest news from the IASB.
  2. Australian International Financial Reporting Standards (AIFRS) Review
    All quiet on the AIFRS “front” this month.
  3. Best Practice Guide
    Electronic Funds Transfer of Creditors – a perspective on internal controls.
  4. This Edition's Question & Answer
    Asset Revaluation Reserves, writing off Prior Year AGAAP balances & Fair Valuation Accounting.
  5. Did you know…
    An introduction to the IPWEA (Institute of Public Works Engineering Australia), its National Asset Management Strategy Australia (NAMS) initiative & its 8 draft position papers - as it works towards an “Australian Infrastructure Financial Management Guidelines” paper.

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