Should all capital goods of governments be recognised as assets in financial accounting?
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Christiaens, Johan; Rommel, Jan; Barton, Allan; Everaert, Patrcia
Description
Purpose: In recent years, accrual accounting has become increasingly popular in many governments. Yet some questions remain unresolved. Previous literature questioned whether all governmental assets should be capitalized. Whereas those studies mostly focussed separately on a limited number of assets, such as infrastructure, military assets or heritage assets, the purpose of this paper is to expand these views by taking a holistic approach to their treatment. Design/methodology/approach: The...[Show more]
Collections | ANU Research Publications |
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Date published: | 2012 |
Type: | Journal article |
URI: | http://hdl.handle.net/1885/68547 |
Source: | Baltic Journal of Management |
DOI: | 10.1108/17465261211272175 |
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01_Christiaens_Should_all_capital_goods_of_2012.pdf | 95.46 kB | Adobe PDF | Request a copy |
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