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Principios Contables Públicos para las Infraestructuras: una Alternativa a la Aproximación del PGCP

 

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Título alternativo: Public Accounting for Infrastructure Assets: an Alternative to the PGCP-Approach
Author: Lucuix García, Inmaculada
Department: Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
Date: 1999
Document type: Article
Abstract: La problemática general que plantea la contabilización del activo fijo en contabilidad pública presenta, en relación con las infraestructuras de uso general, una serie de aspectos particulares que han derivado en propuestas muy diversas en tomo a la...
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The problems that fixed assets accounting create in governmental accounting, in relation with the commonly used infrastructure, present particular aspects that have led to various proposals regars accounting and disclosure. The aim of this paper is to offer an analysis of several suggested approaches in order to provide a suitable framework with which the Spanish solution maybe compared. In accordance with the planned objective, these alternatives have been classified in two groups, depending on whether or not they propose the recognition of the infrastructure on the balance sheet. All the analysed alternatives provide a more comprehensive information about the existence and current situation of the infrastructure than the adopted solution in our Chart of Accounts for governmental entities, though the orientation and objectives of our public financial accounting system advise us to defend the balance sheet as the most appropriate financial statement to provide such information.
Cite: Lucuix García, I. (1999). Principios Contables Públicos para las Infraestructuras: una Alternativa a la Aproximación del PGCP. Revista de Contabilidad: Spanish Accounting Review, 2 (4), 109-136.
Size: 2.963Mb
Format: PDF

URI: https://hdl.handle.net/11441/85442

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