Accounting for Community Assets in some European Local Authorities
AbstractIn response to the need for better management information, pubic sector accounting systems have been subjected to a general reform process, especially in local government. These reforms cover, among other things, accounting for capital assets. Given the special nature of some of these assets, such as community assets, this article aims to analyse the problematic roots of accounting, examining different academic positions as well as the accounting rules and practices of local authorities in different European countries. In general, there appears to be a clear tendency to present more information on capital assets in financial statements, with historic cost being the most utilised valuation criteria.
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Bibliographic InfoArticle provided by ASEPUC (Asociación Española de Profesores Universitarios de Contabilidad) in its journal Revista de Contabilidad - Spanish Accounting Review.
Volume (Year): 4 (2001)
Issue (Month): 7 (january-june)
community assets; governmental accounting; European local authorities.;
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