Accrual vs Cash Accounting in Government
Australia was among the first countries to adopt accrual accounting in government. This guide explains the difference between cash and accrual methods, why the transition happened and what public sector professionals need to understand about government financial statements.
What Is an Asset Management Plan?
An asset management plan sets out how an organisation will maintain, renew and replace its physical assets over a defined period. This guide explains what AMPs contain, why Australian local governments need them and how public finance capability makes them