For two years now, Rijkswaterstaat, an agency of the Dutch Ministry of Transport, Public Works and Water Management, is required to have a financial administration, which is based on accrual accounting principles. This involves the use of a balance sheet and the equivalent of a profit and loss statement. These documents will the basis for planning and controlling of public spending. The question to be answered is: Will it be possible to calculate a ‘generally accepted’ value for infrastructure over its useful life by using sound accounting principles? The research is based on economic and accounting theory as applied internationally. Preliminary results indicate, that existing accounting principles are suitable for use in infrastructure man...
We examine accrual-based accounting infrastructure in Indonesian local government (provinces and mun...
In times of restructuring governmental policies and resources, the<br/>need for strategic asset mana...
This chapter describes methods and techniques required to support the general concept of sustainable...
Works and Water Management, is required to have a financial administration, which is based on accrua...
Definitions of asset management commonly relate decision making for physical assets and the use of b...
In view of the importance of managing assets and the lack of research in managing assets in the infr...
In view of the importance of managing assets and the lack of research in managing assets in the infr...
In view of the importance of managing assets and the lack of research in managing assets in the infr...
The infrastructure in the Netherlands is crucial for economic development on a national scale. Drama...
Absract Asset management is a strategic tool for maintaining the value of an asset at a level that ...
Asset management is a strategic tool for maintaining the value of an asset at a level that is satisf...
Contains fulltext : 68724.pdf (publisher's version ) (Closed access)Debates with r...
Abstract: Infrastructure Asset Management (IAM) as a specialised field/discipline has gained promine...
The concept of asset management is not a new but an evolving idea that has been attracting attention...
Understanding the meaning of value to asset-intensive organizations and their stakeholders has been ...
We examine accrual-based accounting infrastructure in Indonesian local government (provinces and mun...
In times of restructuring governmental policies and resources, the<br/>need for strategic asset mana...
This chapter describes methods and techniques required to support the general concept of sustainable...
Works and Water Management, is required to have a financial administration, which is based on accrua...
Definitions of asset management commonly relate decision making for physical assets and the use of b...
In view of the importance of managing assets and the lack of research in managing assets in the infr...
In view of the importance of managing assets and the lack of research in managing assets in the infr...
In view of the importance of managing assets and the lack of research in managing assets in the infr...
The infrastructure in the Netherlands is crucial for economic development on a national scale. Drama...
Absract Asset management is a strategic tool for maintaining the value of an asset at a level that ...
Asset management is a strategic tool for maintaining the value of an asset at a level that is satisf...
Contains fulltext : 68724.pdf (publisher's version ) (Closed access)Debates with r...
Abstract: Infrastructure Asset Management (IAM) as a specialised field/discipline has gained promine...
The concept of asset management is not a new but an evolving idea that has been attracting attention...
Understanding the meaning of value to asset-intensive organizations and their stakeholders has been ...
We examine accrual-based accounting infrastructure in Indonesian local government (provinces and mun...
In times of restructuring governmental policies and resources, the<br/>need for strategic asset mana...
This chapter describes methods and techniques required to support the general concept of sustainable...