Asset depletion on the balance sheet
An idea whose time has come
Bibliographic Data
| ID | 20201775 |
|---|---|
| Authors | Howard A Frank (0009-0004-4498-3253, Florida International University, corresponding author) |
| Year | 1996 |
| Volume | 8 |
| Issue | 4 |
| Pages | 530-553 |
| Publication date | 1996-03-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-08-04-1996-b009 |
| OpenAlex | W243406551 |
| Language | EN |
| Citations received | 4 |
| References cited | 5 |
This article explores the possible impact on cash flows and balance sheets of Florida’s 67 counties if asset depletion were recorded in a manner analogous to that of private entities. Findings highlight the difficulty that may be encountered with changing emphasis of government accounting from focus on cash flows to that of actual resources utilized
Balance sheet · Business · Cash · Cash flow · Computer security · Economics · Off-balance-sheet · Physics · Computer Science · Fiscal Policy and Economic Growth · Housing Market and Economics · Psychology · Finance
| Unique citing works | 4 |
|---|---|
| Citations per year | 0,21 |
| Citation span | 2007 - 2011 (5) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 4 |