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.
Appreciation Model of a Public Entity Set of Assets in the Accounting System
MANGANELLI, BENEDETTO;
2013-01-01
Abstract
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.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
