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Redovisning och beräkning av kapitalkostnader i kommunala va-verksamheter
Kristianstad University, Department of Business Administration.
2001 (Swedish)Report (Other academic)
Abstract [en]

Cross-sectional comparisons of costs for municipal services have become more and more common. This article aims to show that these comparisons do not give a true and fair view due to lack of harmonisation in the accounting standards within the local government sector. The article is based on a survey of Swedish water and sewage enterprises. Emphasises has been put on transactions that affects the cost of depreciation and cost of capital tied up in assets.

Place, publisher, year, edition, pages
Kristianstad: Department of Business Studies, Kristianstad University College , 2001. , 42 p.
Series
Working paper series, ISSN 1650-0636 ; 2001:1
National Category
Public Administration Studies
Identifiers
URN: urn:nbn:se:hkr:diva-8634OAI: oai:DiVA.org:hkr-8634DiVA: diva2:451535
Available from: 2011-10-26 Created: 2011-10-26 Last updated: 2012-06-19Bibliographically approved

Open Access in DiVA

fulltext(112 kB)617 downloads
File information
File name FULLTEXT01.pdfFile size 112 kBChecksum SHA-512
c9e523f91c4baf0b54be7cf5cb459a5c825e74a67f1c173b31dffdeb4cf014cba93a073d987c8baa649c3ca784e4eaa00d9ccbb113ac16990febceb7bc236d56
Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf