La gestión contable de los inmovilizados tangibles públicos en los pronunciamientos internacionales

The present line of search for a better management of public entities with business criteria needs an adequate and complete information on the costs of the provision of public services, what means to know those derived from the use of their fixed assets. Only its consideration as budget expense does not allow knowing the cost public services. In this paper the possible current alternatives for the valuation of a particular and rather complex sector of public as- sets are analysed, with special reference to heritage assets.