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

Yuri Biondi, Lasse Oulasvirta

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

Original languageEnglish
Title of host publicationMeasurement in Public Sector Financial Reporting
Subtitle of host publicationTheoretical Basis and Empirical Evidence
EditorsJosette Caruana, Marco Bisogno, Mariafrancesca Sicilia
PublisherEmerald
Chapter3
Pages39–62
ISBN (Electronic)978-1-80117-161-8
ISBN (Print)978-1-80117-162-5
DOIs
Publication statusPublished - 2023
Publication typeA3 Book chapter

Publication series

NameEmerald Studies in Public Service Accounting and Accountability

Publication forum classification

  • Publication forum level 1

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