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

Christiaens, Johan; Rommel, Jan; Barton, Allan; Everaert, Patrcia


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
Source: Baltic Journal of Management
DOI: 10.1108/17465261211272175


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