Autori: Martyniuk, Teresa, Bondar, Mykola, Remlein, Marzena, Tsiatkovska, Olena, Ostapiuk, Nataliia
Titolo: Accounting of infrastructure assets of state institutions
Periodico: Rivista di studi sulla sostenibilità
Anno: 2024 - Fascicolo: 1 - Pagina iniziale: 193 - Pagina finale: 207

The purpose of this study was to evaluate these principles with a special focus on their interaction with the achievement of sustainable development goals. The main research methods used in this study were modelling and forecasting. The study showed that the valuation of infrastructure facilities is one of the main components for ensuring the efficient functioning of the economy. The paper describes a signif- icant number of problems observed in the country in the management of such assets, which indicates the need to create a more efficient system of accounting and audit- ing. It was also concluded that the life cycle approach is important, as it is more focused on achieving the principles of sustainable development than others. This is due, in particular, to the fact that this approach makes it possible to estimate the total cost of an asset over its lifetime, including a significant number of its various com- ponents. This allows for a better assessment of the true value of the asset. In addition, the study briefly assessed the state of infrastructure losses as a result of Russia?s full- scale invasion of Ukraine, which once again confirmed the existing relevance of de- veloping more effective standards for accounting for such assets in public institu- tions. The conclusions drawn in this study can be applied both to the management of public institutions and to the creation of policies in the field of accounting principles development.




SICI: 2239-1959(2024)1<193:AOIAOS>2.0.ZU;2-P
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=75712&Tipo=Articolo PDF

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