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Publication type: Working paper – expertise – study
Title: Strengthening fixed asset management through public sector accounting
Authors: Horni, Pascal
Fuchs, Sandro
Gourfinkel, Dmitri
et. al: No
DOI: 10.21256/zhaw-22267
Extent: 48
Issue Date: 2020
Publisher / Ed. Institution: World Bank
Publisher / Ed. Institution: Washington, D.C.
Language: English
Subject (DDC): 657: Accounting
Abstract: This PULSAR knowledge product elaborates mechanisms through which asset accounting may contribute to optimize fixed asset portfolios of governments by providing scientifically sound and practical answers to the following main questions: - How are fixed assets recorded in an asset registry? - How is fixed asset information captured in financial reports? - How can the best use of asset information be made? The paper further presents good practices rooted in international country experience and relevant standards, such as the International Public Sector Accounting Standards (IPSAS). It also discusses key issues and challenges related to fixed asset management through the lens of public sector accounting.
Further description: World Bank PULSAR knowledge product
License (according to publishing contract): Licence according to publishing contract
Departement: School of Management and Law
Organisational Unit: Institute of Public Management (IVM)
Appears in collections:Publikationen School of Management and Law

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