Governmental Capital assets: Practical Holistic Approach for assets recognition, and reporting

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Esmailikia Ghareibeh

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING STUDIES Year:2021 | Volume:10 | Issue:38 Page(s): 87-104

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Information Journal Paper

Title

Governmental Capital assets: Practical Holistic Approach for assets recognition, and reporting

Author(s)

Esmailikia Ghareibeh | Issue Writer Certificate

Keywords

Governmental Capital Assets

Recognition

Practical Holistic Approach

Abstract

The NPM and New Public Financial Management were the umbrella for many public sector reforms such transition to accrual accounting, budgeting reform, enhancing public accountability and better governance. In this regard, providing services with approprite quality to citizens requires an environment for advanced and professional public financial management. the responsibility and accountability of better public assets management depends on the existence of a sound accounting and reporting system that provides relevant information for fulfilling the responsibility and accountability purposes. But despite the efforts made over the past three decades, there are still unresolved questions and debates over government capital assets. Most studies have focused on recognizing certain specific assets such as heritage assets and military assets, Others have adopted a holistic approach to dealing with capital assets. The present research has been conducted in a library research method. So by studying and reviewing the available literature, has attempted to survey the dimensions of the subject, Accordingly, while reviewing the classification of government capital assets, the necessity and importance of recognizing and measuring them, and conducting a comparative study of government capital assets in the selected countries, A Christensen etal (2012) holistic approach to accounting for the capital assets of and finally an Ouda (2016) Practical Holistic Approach are discussed.

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APA: Copy

Esmailikia, Ghareibeh. (2021). Governmental Capital assets: Practical Holistic Approach for assets recognition, and reporting. JOURNAL OF ACCOUNTING AND AUDITING STUDIES, 10(38 ), 87-104. SID. https://sid.ir/paper/965732/en

Vancouver: Copy

Esmailikia Ghareibeh. Governmental Capital assets: Practical Holistic Approach for assets recognition, and reporting. JOURNAL OF ACCOUNTING AND AUDITING STUDIES[Internet]. 2021;10(38 ):87-104. Available from: https://sid.ir/paper/965732/en

IEEE: Copy

Ghareibeh Esmailikia, “Governmental Capital assets: Practical Holistic Approach for assets recognition, and reporting,” JOURNAL OF ACCOUNTING AND AUDITING STUDIES, vol. 10, no. 38 , pp. 87–104, 2021, [Online]. Available: https://sid.ir/paper/965732/en

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