Asset valuation by government trading enterprises: a re-evaluation of pricing issues

Angela Tan-Kantor, Malcolm Abbott

Research output: Book/ReportText Bookpeer-review

Abstract

In 1996, the Public Sector Accounting Centre of Excellence of the Australian Society of Practising Accountants, in conjunction with the Independent Pricing and Regulatory Tribunal of New South Wales (IPART) published a Discussion Paper entitled Asset valuation by government trading enterprises: an evaluation of pricing issues. This work was published at an opportune time, as it coincided with the commencement of the Australian National Competition Policy which, among other things, led to the establishment of a number of states, territory and federal government regulatory bodies with the responsibility of setting prices of monopoly infrastructure facilities. The Australian National Competition Policy from the mid-1990s onwards was applied to both government-owned and privately-owned utilities.
Original languageEnglish
Place of PublicationMelbourne
PublisherCPA Australia
Number of pages155
ISBN (Print)9780987593078
Publication statusPublished - 2016
Externally publishedYes

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