What Is A Public‐Sector Asset?
作者:
Roger L. Burritt,
Michael McCrae,
Chandra Benjamin,
期刊:
Australian Accounting Review
(WILEY Available online 1996)
卷期:
Volume 6,
issue 11
页码: 23-28
ISSN:1035-6908
年代: 1996
DOI:10.1111/j.1835-2561.1996.tb00004.x
出版商: Blackwell Publishing Ltd
数据来源: WILEY
摘要:
Accounting standards and government pronouncements specify particular definitions of public‐sector assets for general‐purpose financial disclosure, or for particular applications. It would be unfortunate if this situation of mandated definitions stifled further exploration and discussion of the nature, definition and identification of public‐sector assets. As the trend to commercialisation generates further hybrid forms of public‐sector reporting entities, a more “multicultural” approach to asset definition and recognition may be necessary to service users' decision needs and public‐sector objectives. This paper explores implications for the practical definition of public
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