Depreciation and the price of public services: Croatian experience (CROSBI ID 555627)
Prilog sa skupa u časopisu | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Vašiček, Davor ; Mrša, Josipa ; Dragija, Martina
engleski
Depreciation and the price of public services: Croatian experience
The quality of information presented in the financial statements is determined by the choice of accounting concept determining the governmental accounting model. An international trend in the development of national accounts focuses on the implementation of full accrual basis. Application of full accrual basis requires answers too many open questions not only of accounting nature, and in practice is not easily enforceable in most countries. The paper particularly highlights the problems of state property recognition and related expenses, primarily depreciation. Determining the costs of provided services is important for the measurement of the success of government entities, which is the basis for deciding on the allocation of resources and judging on the quality of provided services. The lack of above information reflects the decision-making quality at the level of government entities, and at the level of consolidated government. This paper presents the recognition of access to recognition to state assets and the cost of depreciation in Croatia in comparison to the requirements of IPSAS. The accent is on the key problem of application of existing concepts as well as the prospective changes to that concept.
recognition to state assets; depreciation; price of public services; accounting standards; accounting basis; Croatia
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Podaci o prilogu
570-581.
2009.
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objavljeno
Podaci o matičnoj publikaciji
Journal of international scientific publications : economy & business
Marijan Cingula
Sunny Beach: Bugarska akademija znanosti
1314-7242
Podaci o skupu
8th International Symposium ECONOMY & BUSINESS, Economic Development and Growth
poster
01.09.2009-05.09.2009
Sunčana obala, Bugarska