English, Article edition: Public Accounting for Infrastructure Assets: an Alternative to the PGCP-Approach Inmaculada Lucuix García

User activity

Share to:
 
Bookmark: http://trove.nla.gov.au/version/16003
Physical Description
  • article
Language
  • English

Edition details

Title
  • Public Accounting for Infrastructure Assets: an Alternative to the PGCP-Approach
Author
  • Inmaculada Lucuix García
Physical Description
  • article
Notes
  • The problems that fixed assets accounting create in govemmental accounting, in relation with monly used infrastructure, present particular aspects that have led to various proposals regard1 ting and disclosure. The aim of this paper is to offer an analysis of several suggested aproaches in order to provide (framework with which the Spanish solution maybe compared. In accordance with the planned, these alternatives have been classified in two groups, depending on whether or not they propose the recognition of the infrastructure on the balance sheet. All the analysed altematives provide a more comprehensive information about the existence an situation of the infrastructure than the adopted solution in our Chart of Accounts for governmental entities, though the orientation and objectives of our public financial accounting system advise us the balance sheet as the most appropriate financial statement to provide such information.
  • : governmental accounting, infrastructure assets.
  • RePEc:sar:journl:v:2:y:1999:i:4:p:109-136
Language
  • English
Contributed by
OAIster

Get this edition

Other links

  • Set up My libraries

    How do I set up "My libraries"?

    In order to set up a list of libraries that you have access to, you must first login or sign up. Then set up a personal list of libraries from your profile page by clicking on your user name at the top right of any screen.

  • All (1)
  • Unknown (1)
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.

User activity


e.g. test cricket, Perth (WA), "Parkes, Henry"

Separate different tags with a comma. To include a comma in your tag, surround the tag with double quotes.

Be the first to add a tag for this edition

Be the first to add this to a list

Comments and reviews

What are comments? Add a comment

No user comments or reviews for this version

Add a comment