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- W4323572217 abstract "Recognition, measurement and disclosure of public sector assets constitute relevant matters for national and international public sector accounting standard-setting. This chapter develops a theoretical analysis drawing upon a dualistic approach contrasting current value and historical cost accounting models. Accordingly, the latter should be adapted and then preferred to cope with public sector specificities, with a view to providing information for and enforcing accountability to citizens and their political representatives. Drawing upon this theoretical setting, our analysis develops a consistent design for the overarching conceptual framework for assets in general, providing illustrative examples for specific categories such as financial, heritage, natural and military assets." @default.
- W4323572217 created "2023-03-09" @default.
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- W4323572217 date "2023-03-20" @default.
- W4323572217 modified "2023-10-17" @default.
- W4323572217 title "Accounting for Public Sector Assets: Comparing Historical Cost and Current Value Models" @default.
- W4323572217 cites W2095613842 @default.
- W4323572217 doi "https://doi.org/10.1108/978-1-80117-161-820231003" @default.
- W4323572217 hasPublicationYear "2023" @default.
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