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Valuation of local government assets in Portugal

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dc.contributor.authorAlves, Jorge
dc.contributor.authorLopes, Jorge
dc.date.accessioned2010-02-02T22:09:55Z
dc.date.available2010-02-02T22:09:55Z
dc.date.issued2005
dc.description.abstractThe questions regarding the elaboration of a register of the State assets, comprising both public and private domain goods, has been a major concern from national official bodies. Indeed, an updated register of State goods allows the possibility of producing, inter alia, a comprehensive national balance sheet of public assets and liabilities. After some failed attempts throughout the last decades, a profound reform in the public financial administration has been recently implemented in Portugal. The publication of the Official Plan for Public Accounting (POCP), from which stems one for the local government level, and the Cadastre and Register of State Goods (CIBE) constitutes a fundamental step for drawing up a register and valuation of public sector assets. The main objective of this study is to critically analyse the methodology used in the valuation of the State assets in Portugal, with a particular focus on the local government level. This is done through a review of the national legislation and the relevant international literature on this issue. In addition, a survey conducted on specific local authorities to ascertain the way they produce the balance sheet is also used in the analysis. The results of the study show that there are measurement problems in the elaboration of the financial statements, and there is a need for a clarification in definitions, particularly in what concerns the distinction between public and private domain of State assets. The study also suggests that a better account on the State assets, particularly on construction stock, has great implications for the management, repair and maintenance of the existing physical infrastructures.pt
dc.identifier.citationAlves, Jorge; Lopes, Jorge (2005). Valuation of local government assets in Portugal. In 11th CIB International Symposium. Helsinki, Finland.pt
dc.identifier.urihttp://hdl.handle.net/10198/1670
dc.language.isoengpt
dc.subjectConstruction stockpt
dc.subjectState assetspt
dc.titleValuation of local government assets in Portugalpt
dc.typeconference object
dspace.entity.typePublication
oaire.citation.conferencePlaceHelsinki, Finlandpt
oaire.citation.title11th CIB International Symposiumpt
person.familyNameAlves
person.familyNameLopes
person.givenNameJorge
person.givenNameJorge
person.identifier2190025
person.identifier.ciencia-id2718-FF3E-8B6B
person.identifier.ciencia-idC717-48BF-73F7
person.identifier.orcid0000-0002-5168-8795
person.identifier.orcid0000-0002-4799-0166
person.identifier.ridW-4214-2017
person.identifier.ridAAK-2127-2020
person.identifier.scopus-author-id57197042752
person.identifier.scopus-author-id7202732761
rcaap.rightsopenAccesspt
rcaap.typeconferenceObjectpt
relation.isAuthorOfPublication21573167-7f60-4b0c-9777-f75aa3b53025
relation.isAuthorOfPublication00b52a70-b4c9-4bcb-ba11-8736c0690411
relation.isAuthorOfPublication.latestForDiscovery00b52a70-b4c9-4bcb-ba11-8736c0690411

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