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Strengthening Fixed Asset Management through Public Sector Accounting (English)

Execution of core government functions and public sector service delivery crucially relies on the availability of effectively managed public sector assets. A well informed and evidence-based management of financial and non-financial assets is crucial for governments and citizens. In this regard, public sector accrual accounting (PSAA) reforms create fruitful conditions for an efficient use of public sector resources and therefore are an important...
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Horni, Pascal; Fuchs, Sandro; Gourfinkel,Dmitri.

Strengthening Fixed Asset Management through Public Sector Accounting (English). Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/099032824083534274

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