Accounting for public sector assets : comparing historical cost and current value models
Yuri Biondi and Lasse Oulasvirta
| Year of publication: |
2023
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|---|---|
| Authors: | Biondi, Yuri ; Oulasvirta, Lasse |
| Published in: |
Measurement in public sector financial reporting : theoretical basis and empirical evidence. - Bingley, U.K. : Emerald Publishing Limited, ISBN 978-1-80117-161-8. - 2023, p. 39-62
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| Subject: | Conceptual framework | accounting model | historical cost | current value | fair value | financial assets | heritage assets | natural assets | military assets |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz im Buch ; Book section |
| Language: | English |
| Other identifiers: | 10.1108/978-1-80117-161-820231003 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014287584