Standardized Model for Accounting for Public Sector Infrastructure Assets

Yasen Daskalov
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Yasen Daskalov: University of National and World Economy, Sofia, Bulgaria

Ikonomiceski i Sotsialni Alternativi, 2020, issue 3, 52-61

Abstract: The article presents a standardized model for accounting for infrastructure assets in the public sector. The significance of this category of assets raises the need for the application of common rules for accounting and presentation in the financial statements of public-sector enti­ties. The presented model is based on the In­ternational Public Sector Accounting Standards. The article also gives a brief overview of the normative documents that regulate the reporting of these assets in the Republic of Bulgaria and analyzes the lack of standardization of public sector accounting in our country.

Keywords: Infrastructure Assets; IPSAS 17 (search for similar items in EconPapers)
JEL-codes: H83 M41 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:nwe:iisabg:y:2020:i:3:p:52-61

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