Publication: Los Bienes Destinados al Uso General: Tratamiento Contable en Diferentes Administraciones Locales Europeas
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Date
2001
Authors
Balaguer Coll, María Teresa ; Fuertes Fuertes, Iluminada
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info:eu-repo/semantics/article
Description
Abstract
Como respuesta a la necesidad de una mayor información para la gestión, los sistemas contables públicos han sido sometidos a un proceso general de reforma, especialmente en la administración local. Estas reformas afectan, entre otros, al tratamiento contable de los activos fijos. Dada la especial naturaleza que poseen algunos de estos activos, como es el caso de los bienes destinados a uso general, este artículo tiene por objeto analizar la problemática contable que tales bienes originan, mostrando diferentes posturas académicas y las prácticas contables de las entidades locales en diferentes países europeos. En general, se aprecia una clara tendencia a la presentación de mayor información sobre el activo fijo en los estados financieros, siendo el criterio de valoración más utilizado el coste histórico.
In response to the need for better management information, public sector accounting systems have been subjected to a general reform process, especially in local government. These reforms cover, among other things, acccounting 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 accountinig 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 statement, with historic cost being the most utilised valuation criteria.
In response to the need for better management information, public sector accounting systems have been subjected to a general reform process, especially in local government. These reforms cover, among other things, acccounting 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 accountinig 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 statement, with historic cost being the most utilised valuation criteria.
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