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https://doi.org/10.21256/zhaw-22267| 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 Group |
| 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 |
| URI: | https://cfrr.worldbank.org/sites/default/files/2021-01/FAM_en.pdf https://digitalcollection.zhaw.ch/handle/11475/22267 |
| 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 |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| 2020_Horni-etal_Strengthening-fixed-asset-management.pdf | 12.78 MB | Adobe PDF |  View/Open |
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Horni, P., Fuchs, S., & Gourfinkel, D. (2020). Strengthening fixed asset management through public sector accounting. World Bank Group. https://doi.org/10.21256/zhaw-22267
Horni, P., Fuchs, S. and Gourfinkel, D. (2020) Strengthening fixed asset management through public sector accounting. Washington, D.C.: World Bank Group. Available at: https://doi.org/10.21256/zhaw-22267.
P. Horni, S. Fuchs, and D. Gourfinkel, “Strengthening fixed asset management through public sector accounting,” World Bank Group, Washington, D.C., 2020. doi: 10.21256/zhaw-22267.
HORNI, Pascal, Sandro FUCHS und Dmitri GOURFINKEL, 2020. Strengthening fixed asset management through public sector accounting [online]. Washington, D.C.: World Bank Group. Verfügbar unter: https://cfrr.worldbank.org/sites/default/files/2021-01/FAM_en.pdf
Horni, Pascal, Sandro Fuchs, and Dmitri Gourfinkel. 2020. “Strengthening Fixed Asset Management through Public Sector Accounting.” Washington, D.C.: World Bank Group. https://doi.org/10.21256/zhaw-22267.
Horni, Pascal, et al. Strengthening Fixed Asset Management through Public Sector Accounting. World Bank Group, 2020, https://doi.org/10.21256/zhaw-22267.
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