Efficient management of public sector assets
Language: English Series: Journal of Property Valuation and Investment ; 16(4) 1998, 369-385(17)Publication details: 1998Subject(s): Summary: Considers some of the issues in the public sector concerned with the classification of assets for financial reporting purposes, and the valuation of those assets. Identifies the significance of efficient asset management for financial reporting, and as part of an active property management system. Discusses the limitations of the replacement cost approach, the main criticisms of cost approaches to valuation and the solutions being advocated. Includes references.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS59231 (Browse shelf(Opens below)) | 1 | Available | 88192-1001 |
Considers some of the issues in the public sector concerned with the classification of assets for financial reporting purposes, and the valuation of those assets. Identifies the significance of efficient asset management for financial reporting, and as part of an active property management system. Discusses the limitations of the replacement cost approach, the main criticisms of cost approaches to valuation and the solutions being advocated. Includes references.