Skip navigation
Skip navigation

Should all capital goods of governments be recognised as assets in financial accounting?

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]

CollectionsANU Research Publications
Date published: 2012
Type: Journal article
URI: http://hdl.handle.net/1885/68547
Source: Baltic Journal of Management
DOI: 10.1108/17465261211272175

Download

File Description SizeFormat Image
01_Christiaens_Should_all_capital_goods_of_2012.pdf95.46 kBAdobe PDF    Request a copy


Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.

Updated:  20 July 2017/ Responsible Officer:  University Librarian/ Page Contact:  Library Systems & Web Coordinator