Relevant bibliographies by topics / Accounting for capital assets

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Accounting for capital assets'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Accounting for capital assets"

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Suk, Leonid, and Petro Suk. "Accounting for Capital Turnover." Accounting and Finance, no. 1(91) (2021): 29–35. http://dx.doi.org/10.33146/2307-9878-2021-1(91)-29-35.

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Economic globalization, digitalization of management processes, introduction of new forms of business organization, implementation of the concept of sustainable development are factors that affect the process of capital turnover and determine the need to improve its accounting support. The purpose of the article is to search for options for improving the accounting for capital turnover at the enterprise in modern conditions of a dynamic market environment. The economic essence of capital was disclosed and the capital turnover was identified as an object of accounting. The capital turnover in t
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KUPRYUSHINA, Ol’ga M., and Rimma R. RAKHMATULINA. "Implementation of Federal Accounting Standards – Capital Investments and Fixed Assets – in the internal rules of accounting for fixed assets." International Accounting 22, no. 10 (2021): 1188–204. http://dx.doi.org/10.24891/ia.24.10.1188.

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Subject. This article discusses the issues related to the reflection of capital investments and fixed assets in the accounting (financial) statements of economic entities during the transition to the new domestic (Russian) accounting standards – Fixed Assets and Capital Investments. Objectives. The article aims to reveal the consequences of changes in the current practice of accounting for fixed assets and capital investments in the internal rules of commercial organizations. Methods. For the study, we used the methods of generalization, comparison, primary observation, cost measurement, and g
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Arı, Hüseyin, and Farshad Ganji. "A Recommendation On Accounting Human Capital Assets." Turkish Online Journal of Qualitative Inquiry 12, no. 8 (2024): 7541–48. https://doi.org/10.5281/zenodo.13952530.

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Accounting has been classifying and recording all data related to transactions creating changes on assets and total liabilities and equity of business. Accounting has also roles of assisting managers for making decisions and of serving real, comparable, clear and in time information to outside and inside. Besides, one of most important assets of businesses is labor, in other words, human capital. However, it is not quite possible to able to see human capital asset in balance sheets. In this study, it was explained that human capital assets should be shown in balance sheets as cost factor and i
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Hein, Lars, Ken Bagstad, Bram Edens, Carl Obst, Rixt de Jong, and Jan Peter Lesschen. "Defining Ecosystem Assets for Natural Capital Accounting." PLOS ONE 11, no. 11 (2016): e0164460. http://dx.doi.org/10.1371/journal.pone.0164460.

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DUMITRU (SOARE), Cati-Loredana. "INTELLECTUAL CAPITAL ACCOUNTING – A CHALLENGE OF MODERN ACCOUNTING." Annals of the University of Oradea. Economic Sciences 31, no. 31(1) (2022): 183–90. http://dx.doi.org/10.47535/1991auoes31(1)018.

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In the context of the new global knowledge economy, hidden intangible assets (intellectual capital) have become the main generator of added economic value and the one that creates significant competitive advantages in the business world, but traditional valuation and accounting methods, in addition to referring only to past issues, they fail to provide concrete solutions regarding the valuation and accounting of all intangible assets generating value and competitive advantages of contemporary enterprises. This study aims to show the importance of hidden intangible assets (intellectual capital)
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Kusano, Masaki. "Fair value accounting and procyclicality: accounting for securitization." Corporate Ownership and Control 11, no. 1 (2013): 535–47. http://dx.doi.org/10.22495/cocv11i1c6art1.

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The purpose of this study is to examine whether fair value accounting promotes procyclicality by focusing on securitization transactions before the financial crisis. This study demonstrates the relationship between securitization accounting and procyclicality using a parsimonious model. The findings are as follows. Sale accounting increases the capital ratio compared with that before a securitization transaction. Banks’ executives have incentives to increase both assets and debt within the limits of their target capital ratio (leverage ratio) for executive compensation and market reputation; a
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Mrša, Josipa. "Valuation of Internally Generated Intangible Assets in Accounting." Acta Economica Et Turistica 4, no. 2 (2018): 181–95. http://dx.doi.org/10.1515/aet-2018-0012.

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AbstractValuation and management of intangible assets in modern business is becoming more significant. Measurement of the value of intangible assets in this paper refers to the intangible resources for which the company did not have any procurement costs and, therefore, are not standardized in traditional accounting, and their use has the potential to create value on the market. Knowledge, as the basis of intellectual capital, becomes a basic strategic resource and a generator for improving the organization’s success. Therefore, determining the way of identifying and evaluating intellectual ca
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Jarrett, Jeffrey E. "On Accounting for Non-Cash Assets During Disposition." Advances in Social Sciences Research Journal 9, no. 12 (2022): 59–65. http://dx.doi.org/10.14738/assrj.912.13522.

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By examining financial reporting methods to determine the effects of a pandemic, intellectual property rights and other intangible assets. The goal is to explain how these factors are related to capital budgeting decision utilizing a very common and useful model for capital budgeting.
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Zhang, Yingjie. "Allocation of Capital Between Assets and Liabilities." ASTIN Bulletin 38, no. 01 (2008): 1–11. http://dx.doi.org/10.2143/ast.38.1.2030400.

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We propose a capital allocation method for insurance companies. The amount of capital is directly related to the default risk. The expected value of default can be distributed among the liabilities based on the rule of asset payoff at the time of default. We derive a capital allocation scheme from this allocation of the expected default. Assets, liabilities, and other risky items on the balance sheet are treated in a uniform framework. The insurer’s capital is allocated among all these risk contributors. The allocated capitals are given in closed-form formulas, which have straightforward inter
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Pelletier, Marie-Chantale, Claire Horner, Mathew Vickers, Aliya Gul, Eren Turak, and Christine Turner. "The exploration of natural capital on the balance sheet: a case study of a water utility company." Meditari Accountancy Research 33, no. 7 (2025): 60–87. https://doi.org/10.1108/medar-12-2023-2270.

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Purpose The purpose of this study is to explore the feasibility of natural capital accounting for the purpose of strengthening sustainability claims by reporting entities. The study showed how riparian land improvement influenced ecosystem services which could be measured in the context of financial reporting. The authors tested options for incorporating natural capital concepts into financial accounting practices under existing accounting standards specifically: on the balance sheet. Design/methodology/approach A case study approach was used with an Australian water utility that has accountab
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Dissertations / Theses on the topic "Accounting for capital assets"

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Ozrovech, Solomon. "Investeringsprofiel van ander vaste bates, grond en geboue uitgesluit, deur Suid-Afrikaanse genoteerde industriele maatskappye gevolg." Thesis, Stellenbosch : Stellenbosch University, 1992. http://hdl.handle.net/10019.1/57806.

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Thesis (MBA)--Stellenbosch University, 1992.<br>ENGLISH ABSTRACT: According to AC201 of the Institute of Chartered Accountants additional depreciation should be calculated. To date only a few listed industrial RSA companies have published such amounts. Such additional depreciation amounts therefore had to be estimated. Since 1980 the Graduate School of Business of the University of Stellenbosch has estimated the average age of fixed assets by using the following formula: Accumulated depreciation: Depreciation as per most recent income statement. The above formula resulted in incorrect
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Rowles, Thomas (Tom), and n/a. "Development of Concepts of Capital and Income in Financial Reporting in the Nineteenth Century." RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080808.142536.

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The study is concerned with the conception of capital and income in the changing economic circumstances of the late nineteenth century. This issue arises as a matter of interest from the confusing accounting for capital assets then followed, and which has become the subject of a small but significant literature. Methodologically the issue, and the literature it has provoked, provide a 'set' in which an accounting calculation is identified, its context considered and consequences evaluated. It introduces the idea that accounting had macroeconomic implications, and meets Hopwood's (1983)
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Hall, Barry Charles. "Calculation of the average age of fixed assets and its behaviour under different conditions." Thesis, Stellenbosch : Stellenbosch University, 2001. http://hdl.handle.net/10019.1/52154.

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Thesis (MBA)--Stellenbosch University, 2001.<br>ENGLISH ABSTRACT: Researchers at the Graduate School of Business of the University of Stellenbosch raised their concerns about the accuracy of inflation adjustment estimates. This led to research by Hanekom (1992), Marais (1992), Ozrovech (1992), Laack (1994) and an article by Hamman and Smit (1994). Hanekom, Marais, Ozrovech and Loock investigated alternative methods of calculating the average age of fixed assets for South African companies. They came to the conclusion that approximations of inflation adjustments by means of simplified f
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Lee, Kuan-Hui. "Liquidity risk and asset pricing." Columbus, Ohio : Ohio State University, 2006. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1155146069.

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Barksten, Kajsa, and Louise Hansson. "Humankapital i årsredovisningar : -skillnaden mellan nio kunskaps- och nio industriföretag." Thesis, Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-33345.

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Humankapital har ökat i betydelse då allt fler företag har blivit så kallade kunskapsföretag, vilka inriktar sig på att skapa värde genom att endast erbjuda personalens kunskap, kompetens och erfarenhet. Humankapitalet menar forskare, är en tillgång för företaget och borde därför också redovisas som en sådan, precis som företagets andra tillgångar. Dock får inte humankapital i dagens läge tas upp som en tillgång i den finansiella rapporten. Det redovisas därför ofta frivilligt av företagen i hållbarhetsredovisningar. Kunskapsföretagen borde enligt forskare vara de som redovisar absolut mest in
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Queiroz, Marta Aparecida Martins. "A divulga????o da perda por impairment nas empresas brasileiras de capital aberto." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2011. http://132.0.0.61:8080/tede/handle/tede/482.

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Made available in DSpace on 2015-12-03T18:35:18Z (GMT). No. of bitstreams: 1 Marta_Aparecida_Martins_Queiroz.pdf: 1595743 bytes, checksum: c9d541845000560043aa888a4f5a31fc (MD5) Previous issue date: 2011-02-25<br>The current global scenario whose foundations are based on the economic globalization process has resulted in the need for companies to prepare their financial statements based on uniform standards to enable standardized accounting reports with the necessary homogeneity, thus providing the most efficient way the users needs for accounting information who have been facing several dif
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??????, ?????? ????????, and M. Y. Samchyk. "?????????????? ????? ?? ?????????? ????? ?????? ?? ?????? ???????? ??????? ???????????" Thesis, ????, 2017. http://eztuir.ztu.edu.ua/123456789/6203.

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Diabate, Alassane. "Liquidity risk and fair value accounting : implications for banks capital structure, lending and stability." Thesis, Limoges, 2020. http://www.theses.fr/2020LIMO0002.

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Cette thèse comprend trois essais empiriques fondés sur des données de banques commerciales américaines. Elle vise à mettre en évidence les implications du risque de liquidité et de la comptabilisation à la juste valeur sur la structure du capital, les prêts et la stabilité des banques. Ainsi, le premier chapitre examine si les épisodes de pénurie de liquidité sur le marché influencent l'ajustement de la structure du capital des banques. Les résultats révèlent que seules les petites banques réagissent à de tels épisodes en augmentant leur ratio de capital. Pour ce faire, elles réduisent la par
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Ngwenze, Lizo Archibald. "Investigating the role of human resources in the implementation of the government immovable asset management act and its policy framework." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1020653.

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There is a strong belief amongst human resource specialists, professionals and academics that strategic human-resource management is critical to the success of the business and wellbeing of employees, and the organisation in which they work. There are two sides to human resources, as a strategic partner: Firstly, how it looks and portrays itself; and secondly, how the organisation views the importance of its human capital. Ulrich, Younger, Brockbank and Ulrich (2012) and the RBL Group (2012) identified six human-resource competencies for human resource (HR) practitioners. These not only identi
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Calegari, Michael Joseph. "The impact of capital gains taxation on asset prices, realization behavior, and trading volume." Diss., The University of Arizona, 1996. http://hdl.handle.net/10150/290594.

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The lock-in effect discourages investors from switching investments in a portfolio that is no longer optimal. It is possible, however, that the negative impact of the lock-in effect on gain realizations can be offset by the positive impact of capital gains taxes on the demand for risky assets when losses are not subject to special restrictions. While previous studies have examined the impact of the lock-in effect of current capital gains taxes on realization behavior (e.g., Feldstein, Slemrod, and Yitzhaki, 1980; Burman and Randolph, 1994) and the impact of the variance-reduction effect of fut
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Books on the topic "Accounting for capital assets"

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Peterson, Raymond H. Accounting for fixed assets. Wiley, 1994.

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Inc, NetLibrary, ed. Accounting for fixed assets. 2nd ed. J. Wiley, 2002.

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Board, Accounting Standards. Measurement of tangible fixed assets. Accounting Standards Board, 1997.

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Consultative Committee of Accountancy Bodies. Accounting Standards Committee. Accounting for fixed assets and revaluations: Proposed statement of standard accounting practice. ASC, 1990.

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King, Alfred M. Internal control of fixed assets: A controller and auditor's guide. Wiley, 2011.

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Bernd, Meyer. Intertemporal asset pricing: Evidence from Germany. Physica-Verlag, 1999.

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Hauke, Hansen, ed. CAPEX excellence: Optimizing fixed asset investments. John Wiley & Sons, 2009.

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Chartered Institute of Public Finance and Accountancy. Association of Health Service Treasurers. Capital and Asset Accounting Working Party. Managing capital assets in the National Health Service: Report of the Capital and Asset Accounting Working Party. C.I.P.F.A., 1985.

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McCallig, John. Fixed asset revaluations in Ireland: An empirical study. University College Dublin, Department of Accountancy, 1996.

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Mordovkin, A. V. Bukhgalterskiĭ uchet i nalogooblozhenie osnovnykh sredstv. Glavbukh, 1999.

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Book chapters on the topic "Accounting for capital assets"

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Nicholson, Margaret. "An Introduction to Assets, Liabilities and Capital." In Accounting Skills. Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-10853-4_1.

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Buiter, Willem H. "Central Bank Capital Adequacy: The Simple Analytics and Complex Politics." In Contributions to Finance and Accounting. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-73549-3_1.

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Abstract Many central banks have incurred significant operating losses since 2022. With assets priced at fair value, many central banks have also incurred unprecedented balance sheet losses and have deeply negative equity. Fortunately, irredeemable central bank money is a liability in name only. The Fed and the ECB record losses that would bring equity below some threshold as a positive asset or negative liability on their conventional balance sheets. This deferred asset is a misleading version of an implicit liability in their comprehensive balance sheet or intertemporal budget constraint—the
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Cheng, Rita H., and Jean E. Harris. "External Reporting of Capital Assets: A Sources and Uses Model." In Comparative Issues in Local Government Accounting. Springer US, 2000. http://dx.doi.org/10.1007/978-1-4615-4581-1_12.

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Demartini, Paola, and Paola Paoloni. "Human Capital Assessment: A Labor Accounting or a Management Control Perspective?" In Management, Valuation, and Risk for Human Capital and Human Assets. Palgrave Macmillan US, 2014. http://dx.doi.org/10.1057/9781137355720_9.

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Shumilina, Vera, Bogdan Murza, and Aleksandr Shichanin. "Management aspects of a structured work plan of accounts." In Business security management in modern conditions. AUS PUBLISHERS, 2021. http://dx.doi.org/10.26526/chapter_60258635cbe517.81704929.

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For more than 100 years, the accounting community has been concerned about improving the accounting chart of accounts. The Belgian G. Blaikonosh in 1926 put forward the idea of creating a world chart of accounts, M. Aounas in 1929 at the International Congress of accountants in Barcelona developed this idea, and in 1964 in Vienna it was decided to create a single international chart of accounts. Most of the developed charts of accounts are based on the idea of two ways to decompose capital, i.e. determining the cost of capital in the form of net assets and frequent liabilities.
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McLelland, Malcolm. "Estimating Liquidity Risk Pricing and Transaction Costs in the Valuation of Privately Held Capital Assets in Emerging Markets." In Contributions to Finance and Accounting. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-93526-8_14.

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Cortès, Josep L. "Accounting for Capital Assets in the Public Sector: Difference between Accounting Standards Boards in the United States." In International Comparative Issues in Government Accounting. Springer US, 2001. http://dx.doi.org/10.1007/978-1-4757-5563-3_14.

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Di Marcantonio, Michele, and Marco Mattei. "An Assessment of the Accounting Perspective on Intellectual Capital and Some Results from the European Union." In Management, Valuation, and Risk for Human Capital and Human Assets. Palgrave Macmillan US, 2014. http://dx.doi.org/10.1057/9781137355720_8.

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Brusov, Peter, and Tatiana Filatova. "Capital Asset Pricing Model 2.0: Account of Business and Financial Risk." In Contributions to Finance and Accounting. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-90847-7_2.

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Ouda, Hassan. "Towards A Practice-Relevant Holistic Accounting Approach for Governmental Capital Assets: An Alternative Reporting Model for the NPM Practices." In Practice-Relevant Accrual Accounting for the Public Sector. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-51595-9_3.

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Conference papers on the topic "Accounting for capital assets"

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Hotnogu, Marius, and Anatol Graur. "Evaluation of fixed assets received from funding (subsidies) or received free of charge." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.76.

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In Moldova, financial management and reporting are directly influenced by how entities record and evaluate assets obtained through subsidies. This process is regulated by national accounting standards, which provide guidelines for assessing and recording these assets. The significance of this topic lies in the proper management of assets to ensure financial transparency and compliance with tax regulations. Many organizations receive subsidies to acquire capital goods, and accurate accounting is essential for reflecting their financial position. The aim of this research is to examine the applic
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Zahra, Ladzina Shafira, and Audita Setiawan. "ANALYSIS OF ACCOUNTING STUDENT'S UNDERSTANDING OF BASIC ACCOUNTING CONCEPTS." In Seminar Sosial Politik, Bisnis, Akuntansi dan Teknik (SoBAT) ke-3. LPPM USB YPKP, 2021. http://dx.doi.org/10.32897/sobat3.2021.29.

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The purpose of this study is to empirically prove the differences in understanding. The formulation of the problem is to empirically prove whether there are differences in the understanding of students from high school with a science major and high school majoring in social studies on the basic concepts of accounting. The basic concept of accounting in this study uses the variables of assets, liabilities, and capital. This research was conducted at a private university in West Java. The data is primary data, and the data collection technique is using a questionnaire. The population and sample
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Supriati, Diana, R. Kananto, and Asiva Kusriananda. "The Effects of Intellectual Disclosures Capital, Debt to Assets Ratio, Debt Equity Ratio, Company Size And Assets Turnover on Company Profitability." In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.23.

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Milijić, Ana. "TREATMENT OF INTANGIBLE ASSET ACCORDING TO INTERNATIONAL ACCOUNTING REGULATION." In 4th International Scientific Conference – EMAN 2020 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eman.2020.33.

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Rigidity of the financial reporting model in contemporary business conditions the era of the „knowledge economy” influenced the creation of significant differences between the market and book values of companies. Characteristic of enterprises in the „new” economy is the high share of knowledge and other intellectual resources in the structure of total assets, which are at the same time the basic source of competitiveness of enterprises. Given the changing habits of consumers who are inclined to buy products on the market that identify a high degree of „embedded” knowledge, companies base their
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Purwanti, Ari. "The Role of Return on Assets on the Effect of Value Added Capital Employed towards Business Growth." In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.17.

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Златовчена-Димитрогло, Инна. "Development of analysis methods of working capital of industrial enteprise." In International Scientific Conference “30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness”. Academy of Economic Studies of Moldova, 2022. http://dx.doi.org/10.53486/9789975155663.56.

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Unlike other industries, wine production has a long production and sales cycle. So, its implementation is associated with a high risk of economic losses due to a shortage or irrational use of current assets at one or another stage of the cycle. The coefficients used in the analysis process do not always allow us to reliably determine the results of the use of working capital. Therefore, the author has set and solved the following problems: * Assessment of the accounting and analytical base for the analysis of working capital; * new methods of working capital analysis; * recommendations for exp
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Cusmaunsa, Rodica, Natalia Curagau, and Iuliana Tugulschi. "Return of the associate’s contribution to the entity: accounting and tax issues." In 26th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/cike2022.32.

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The evolution of events in everyday life can often lead us to receive some decisions contrary to our initial intentions. Thus, in entrepreneurial activity there are situations in which the owners (partners) of an entity may request from the entities in which they have invested the return of material assets which they had previously transferred to these entities as a contribution in kind to the share capital. This article examines some problematic issues relating to the return of contribution in kind. Using research methods, such as analysis and inference, the opinions of local scholars have al
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Sirbu, Madalina, and Nelea Chirilov. "Practical aspects of asset profitability analysis in decisionmaking." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.26.

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The efficiency and sustainability of an enterprise in a competitive economy depend on the optimal use of economic resources, which must be appropriate in size, structure, and quality. Efficient asset management plays a crucial role in improving economic and financial performance, impacting the company's ability to generate revenue, meet financial obligations, and maintain long-term viability. Return on Assets (ROA) is a key indicator of the efficiency of utilizing material and financial resources, reflecting the profit generated for each unit of invested capital. This metric provides a clear p
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Rialdy, Novien, and Laster Jujanwar Bancin. "The Influence of the Credit Channeling and Utilization of Assets against the Adequacy of Capital at PT. Bank Branch North Sumatra Medan Iskandar Muda." In Proceedings of the 3rd International Conference on Accounting, Management and Economics 2018 (ICAME 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/icame-18.2019.18.

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Li, Gang. "Idiosyncratic Volatility and the Intertemporal Capital Asset Pricing Model." In 10th International Conference on Modern Research in Management, Economics and Accounting. Acavent, 2020. http://dx.doi.org/10.33422/10th.mea.2020.03.56.

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Reports on the topic "Accounting for capital assets"

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Jha, Anil Kumar. Advancing Bhutan’s conservation strategy: Unlocking the potential of Natural Capital Accounting for protected areas. International Centre for Integrated Mountain Development (ICIMOD), 2024. https://doi.org/10.53055/icimod.1072.

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Natural Capital Accounting (NCA) is a tool that can help measure the full extent of a country’s balance sheet of natural assets. This briefing note aims to advocate for the systematic implementation of NCA within Bhutan’s PAs to formally recognise their significant contributions to the national economy. This briefing note calls on policymakers to prioritise NCA as a strategic tool for safeguarding Bhutan’s rich natural heritage and appropriately accounting for its economic growth potential.
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Campello, Murillo, and Erasmo Giambona. Real Assets and Capital Structure. National Bureau of Economic Research, 2012. http://dx.doi.org/10.3386/w18147.

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Loria-Rebolledo, Luis Enrique, Dwayne Boyers, Verity Watson, and Neil Chalmers. Valuing the health and wellbeing value of the NHS Scotland’s outdoor estate: How are NHS open spaces used and what is their value to the Scottish population. SEFARI - Scottish Environment Food and Agriculture Research Institutions, 2025. https://doi.org/10.57064/2164/25103.

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The NHS Scotland Climate Emergency and Sustainability Strategy requires that all health boards assess the value of the benefits that arise from NHS natural capital resources such as the green and blue spaces and biodiversity found within their outdoor estate. Scottish Environment, Food and Agriculture Research Institute (SEFARI) Gateway, jointly with Public Health Scotland (PHS) awarded a Fellowship to the named authors of this study to obtain reference health and wellbeing Natural Capital Accounting (NCA) economic values of the NHS Scotland outdoor estate. The research derived from this Fello
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Wilson, D. Fixed assets accounting for HANDI 2000 business management system. Office of Scientific and Technical Information (OSTI), 1998. http://dx.doi.org/10.2172/10154381.

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Lagakos, David, Benjamin Moll, Tommaso Porzio, Nancy Qian, and Todd Schoellman. Experience Matters: Human Capital and Development Accounting. National Bureau of Economic Research, 2012. http://dx.doi.org/10.3386/w18602.

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Kud, A. A. Figures and Tables. Reprinted from “Comprehensive сlassification of virtual assets”, A. A. Kud, 2021, International Journal of Education and Science, 4(1), 52–75. KRPOCH, 2021. http://dx.doi.org/10.26697/reprint.ijes.2021.1.6.a.kud.

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Figure. Distributed Ledger Token Accounting System. Figure. Subjects of Social Relations Based on the Decentralized Information Platform. Figure. Derivativeness of a Digital Asset. Figure. Semantic Features of the Concept of a “Digital Asset” in Economic and Legal Aspects. Figure. Derivativeness of Polyassets and Monoassets. Figure. Types of Tokenized Assets Derived from Property. Figure. Visual Representation of the Methods of Financial and Management Accounting of Property Using Various Types of Tokenized Assets. Figure. Visual Representation of the Classification of Virtual Assets Based on
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Newell, Richard, William Pizer, and Brian Prest. The Shadow Price of Capital: Accounting for Capital Displacement in Cost Benefit Analysis. National Bureau of Economic Research, 2023. http://dx.doi.org/10.3386/w31526.

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Hulten, Charles. Growth Accounting When Technical Change is Embodied in Capital. National Bureau of Economic Research, 1992. http://dx.doi.org/10.3386/w3971.

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Ehrlich, Isaac, William Hamlen, and Yong Yin. Asset Management, Human Capital, and the Market for Risky Assets. National Bureau of Economic Research, 2008. http://dx.doi.org/10.3386/w14340.

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Gorback, Caitlin, and Benjamin Keys. Global Capital and Local Assets: House Prices, Quantities, and Elasticities. National Bureau of Economic Research, 2020. http://dx.doi.org/10.3386/w27370.

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