Los inmovilizados tangibles en las administraciones públicas en los pronunciamientos internacionalesespecial referencia a las entidades locales de Portugal y España y a los bienes de interés histórico, artístico y cultural

Abstract

The new prevailing tendencies in public accounting, when introducing patrimonial accounting, demand from the different public services to provide the information on the fixed assets they control. Non financial fixed assets, due to their specific connotations, outstand among those. The different types of these assets, the different problems their incorporation to financial statements entail, the specific validation problems and considering, in their case, the possibility of their depreciation are shaped as subjects which do not present a definite solution in the process of the modernization of information tools for these type of entities on a worldwide level. Ayala Calvo, J.C. y grupo de investigación FEDRA Conocimiento, innovación y emprendedores: Camino al futuro 1120 In the sphere of local entities the problems above mentioned pose certain specificities since, in some occasions, they meet specific competence relative to the management of a set of public properties of specific nature. Local entities and their adequate treatment need to be particularly considered