DG & AB Maxwell

Consulting Accountants

Specialists in
Local Government
Management,
Administration & Finance

PO Box 5450
Wagga Wagga NSW 2650

Email: davemax@ozemail.com.au

Coalface Software Solutions are designed to simplify and speed up your work, while providing compre- hensive working papers to meet all internal and external audit requirements.

All Coalface Software Solutions were originally designed to resolve real live problems at real live councils - just like yours.

All Coalface Software Solutions come with a 30 day money back guarantee so you can test them to be sure they meet your needs.

Prompt delivery on receipt of official Council order.

Technical Tips & Resources

DRAFT DISCUSSION PAPERS

We invite comments on the following discussion papers:

  • Accounting for Land Under Roads Download

  • Valuation of Land Under Roads Download

    AIFRS HOTSPOTS

  • AASB 5 - Non-Current Assets Held for Sale & Discontinued Operations
    We have been hearing some scary stories about AIFRS, most of which we do not believe. Download

  • Current Liabilities definition and Employee Benefits liabilities
    How does the definition of Current Liabilities affect Provisions? Download

  • Revaluations and net transfers to Asset Revaluation Reserve
    We argue that Local Government should have the option of net transfers by asset class, or transfers on an individual asset basis. A formal submission has been made to the AASB. Download

  • Rates Debtors and Financial Instruments
    Do Rates Debtors meet the definition of Financial Assets? Download

  • Unwinding Present Value Discounts and Employee Benefits
    A question of disclosures for Employee Benefits costs - copies of correspondence we have had with the Technical Advisory Committee Download

  • Current Assets definition and long term Real Estate Developments
    What is the fairest and best presentation? Download

  • Negative Investment in Joint Venture / Associated Entities
    A question of recognition and disclosure. Download

  • Provisions for Reinstatement
    Affects gravel pits, quarries, "borrow pits", rubbish dumps etc. Download

     

  • Technical Matters

    • Judges2004.pdf Download
      Judges' remarks on the judging process for the NSW Local Government Annual Financial Statements Award for the year ended 30 June 2004. (PDF format, 110 kb)
    • Judges2003.pdf Download
      Judges' remarks on the judging process for the NSW Local Government Annual Financial Statements Award for the year ended 30 June 2003. (PDF format, 244 kb)
    • Judges2002.pdf Download
      Judges' remarks on the judging process for the NSW Local Government Annual Financial Statements Award for the year ended 30 June 2002. (PDF format, 189 kb)
    • ExcelSetup.pdf Download
      Suggestions for good practice in setting up and using Microsoft Excel
    • WindowsSetup.pdf Download
      Suggestions for the standard setup of Windows

     



    Resources :: Technical Matters :: Submissions