СТАНДАРТИЗИРАН ПОДХОД ЗА ИДЕНТИФИЦИРАНЕ НА ИНФРАСТРУКТУРНИТЕ АКТИВИ В ПУБЛИЧНИЯ СЕКТОР
STANDARDIZED APPROACH TO IDENTIFICATION OF INFRASTRUCTURE ASSETS IN PUBLIC SECTOR

Summary/Abstract: This paper presents accounting analysis of infrastructure assets as elements of fixed assets in the public sector. Infrastructure assets are significant assets for the public sector. Significant resources of the society are invested in these assets. This paper defines public sector assets and outlines major differences with the definitions in the private sector. This paper presents a comparative analysis of the regulations on infrastructure assets in the European Accounting Rules and International Public Sector Accounting Standards. The paper presents the main accounting policies applied in accounting for infrastructure assets in New Zealand, which is one of the few countries in the world that apply the full version of International Public Sector Accounting Standards. Some of the problems in accounting for infrastructure assets in Bulgaria have been systematized.

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