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[연구2012-01호]감가상각대체 사회기반시설 관련 해외사례조사
저자 :
국가회계기준센터
발간월 :
2012-05-30
조회수 :
959

 감가상각대체 사회기반시설 관련 해외사례조사

 

Ⅰ. 감가상각대체방안 마련을 위한 해외사례 조사의 필요성 ······························· 1
Ⅱ. 미국지방정부회계기준서(GASB) 제34호 분석 ················································· 3
Ⅲ. 미국 주 정부 수정접근법 적용사례 조사 ··························································· 6
Ⅳ. 수정접근법 적용사례 심층분석 ··········································································· 10
Ⅴ. 이연수선유지 적용사례 ························································································ 37
Ⅵ. 사회기반시설 감가상각대체 방안 마련을 위한 시사점 ··································· 49

 

 

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