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Accounting for Public Sector Assets: Comparing Historical Cost and Current Value Models

Biondi, Yuri; Oulasvirta, L. (2023), Accounting for Public Sector Assets: Comparing Historical Cost and Current Value Models, in Josette Caruana; Marco Bisogno; Mariafrancesca Sicilia, Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence, Emerald Publishing. 10.1108/978-1-80117-161-820231003

Type
Chapitre d'ouvrage
Date
2023
Book title
Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence
Book author
Josette Caruana; Marco Bisogno; Mariafrancesca Sicilia
Publisher
Emerald Publishing
ISBN
9781801171625
Publication identifier
Metadata
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Author(s)
Biondi, Yuri
Oulasvirta, L.
Subjects / Keywords
finances publiques; économie; sociologie économique