Contabilidad de inmovilizados tangibles públicos¿criterios económicos o criterios jurídicos?
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Universidade de Vigo
info
ISSN: 0123-1472
Year of publication: 2008
Volume: 9
Issue: 24
Pages: 57-71
Type: Article
More publications in: Cuadernos de Contabilidad
Abstract
This paper describes changes in the philosophies concerning public management that imply considering information on the tangible fixed assets under the control of different management authorities, particularly fixed assets. These changes relate to the different types of assets, the different problems posed in order to incorporate them into the financial system, the specific problems of valuing them, as well as their possible depreciation… all these problems for which there is no definite global solution in spite of the modernization of the information technologies used by the relevant entities.