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

Yuri Biondi; Lasse Oulasvirta

doi:10.1108/978-1-80117-161-820231003

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

Yuri Biondi
, Lasse Oulasvirta

Administrative Studies

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review

7 Citations (Scopus)

125 Downloads (Pure)

Original language	English
Title of host publication	Measurement in Public Sector Financial Reporting
Subtitle of host publication	Theoretical Basis and Empirical Evidence
Editors	Josette Caruana, Marco Bisogno, Mariafrancesca Sicilia
Publisher	Emerald
Chapter	3
Pages	39–62
ISBN (Electronic)	978-1-80117-161-8
ISBN (Print)	978-1-80117-162-5
DOIs	https://doi.org/10.1108/978-1-80117-161-820231003
Publication status	Published - 2023
Publication type	A3 Book chapter

Publication series

Name	Emerald Studies in Public Service Accounting and Accountability

Publication forum classification

Publication forum level 1

Access to Document

10.1108/978-1-80117-161-820231003

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Cite this

Biondi, Y., & Oulasvirta, L. (2023). Accounting for Public Sector Assets: Comparing Historical Cost and Current Value Models. In J. Caruana, M. Bisogno, & M. Sicilia (Eds.), Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence (pp. 39–62). (Emerald Studies in Public Service Accounting and Accountability). Emerald. https://doi.org/10.1108/978-1-80117-161-820231003

Biondi, Yuri ; Oulasvirta, Lasse. / Accounting for Public Sector Assets : Comparing Historical Cost and Current Value Models. Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence. editor / Josette Caruana ; Marco Bisogno ; Mariafrancesca Sicilia. Emerald, 2023. pp. 39–62 (Emerald Studies in Public Service Accounting and Accountability).

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Biondi, Y & Oulasvirta, L 2023, Accounting for Public Sector Assets: Comparing Historical Cost and Current Value Models. in J Caruana, M Bisogno & M Sicilia (eds), Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence. Emerald Studies in Public Service Accounting and Accountability, Emerald, pp. 39–62. https://doi.org/10.1108/978-1-80117-161-820231003

Accounting for Public Sector Assets: Comparing Historical Cost and Current Value Models. / Biondi, Yuri; Oulasvirta, Lasse.
Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence. ed. / Josette Caruana; Marco Bisogno; Mariafrancesca Sicilia. Emerald, 2023. p. 39–62 (Emerald Studies in Public Service Accounting and Accountability).

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review

TY - CHAP

T1 - Accounting for Public Sector Assets

T2 - Comparing Historical Cost and Current Value Models

AU - Biondi, Yuri

AU - Oulasvirta, Lasse

PY - 2023

Y1 - 2023

U2 - 10.1108/978-1-80117-161-820231003

DO - 10.1108/978-1-80117-161-820231003

M3 - Chapter

SN - 978-1-80117-162-5

T3 - Emerald Studies in Public Service Accounting and Accountability

SP - 39

EP - 62

BT - Measurement in Public Sector Financial Reporting

A2 - Caruana, Josette

A2 - Bisogno, Marco

A2 - Sicilia, Mariafrancesca

PB - Emerald

ER -

Biondi Y, Oulasvirta L. Accounting for Public Sector Assets: Comparing Historical Cost and Current Value Models. In Caruana J, Bisogno M, Sicilia M, editors, Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence. Emerald. 2023. p. 39–62. (Emerald Studies in Public Service Accounting and Accountability). doi: 10.1108/978-1-80117-161-820231003