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- Title
Cómo contabilizar el inmovilizado no financiero con el nuevo PGCP.
- Authors
Cascante, Arantxa López; de Caso Fernández, José Carlos
- Abstract
Abstract: This article reviews the main developments that the General Plan of Public Accounting introduces in the treatment of non-financial assets both for the General Plan of Public Accounting and the current General Accounting Plan. Among them: the definition of assets, the management of infrastructure and heritage assets delivered for general use, the revaluation model, investments on property used in leased or transferred in use for a period less than the economic life of the non-financial assets for sale and assets built or acquired for other entities.
- Subjects
GOVERNMENT accounting; ASSETS (Accounting); LIABILITIES (Accounting); FUND accounting; ACCOUNTING
- Publication
Partida Doble, 2011, Vol 22, Issue 230, p72
- ISSN
1133-7869
- Publication type
Article