197,858 research outputs found
Insights and reflections on environmental taxation and policy. Proceedings of the Summer School in European Environmental Taxation
No full text
Pathways for implementing an asset information framework for the valuation and management of fixed assets
No full textImplementation of accrual-based accounting systems and the related preparation of an initial balance sheet are stimulating a debate on valua- tion and management of fixed assets, emphasising how critical it is to have adequate asset information. This chapter aims to propose a framework to clarify the relationship between the asset inventory and the asset reg- ister by examining the objectives and characteristics of asset information systems, drawing from experience regarding the implementation of asset inventories and registers from four countries (Malaysia, South Africa, Switzerland, and Australia – State of Victoria)
- …
