文章基本信息

标题：Appreciation Model of a Public Entity Set of Assets in the Accounting System
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作者：Benedetto Manganelli ; Benedetto Manganelli ; Gianluca Basile 等
期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2013
卷号：2
期号：2
页码：55-60
DOI：10.5923/j.ijfa.20130202.01
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：The introduction of accraul-accounting in university system has implied the need to explore some critical issues, including how to evaluate and develop property assets. This paper illustrates the solution implemented by the University of Salerno in order to adapt to changes in regulations, even though there are no specific rules and patterns on this subject. This solution, that can be placed within the framework outlined by the most detailed international accounting standards, is based on a model for estimating the depreciated reproduction cost of buildings. The use of this model, implemented in a software that allows automatic revaluation of assets, defines an experience that is submitted to attention of other universities and public entities as possible (best) practice in the management of real estate accounting.
关键词：Property Assets; Accrual-Accounting; Valuation Model