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

Hallintotieteet

Tutkimustuotos: Luku › Scientific › vertaisarvioitu

Alkuperäiskieli	Englanti
Otsikko	Measurement in Public Sector Financial Reporting
Alaotsikko	Theoretical Basis and Empirical Evidence
Toimittajat	Josette Caruana, Marco Bisogno, Mariafrancesca Sicilia
Kustantaja	Emerald
Luku	3
Sivut	39–62
ISBN (elektroninen)	978-1-80117-161-8
ISBN (painettu)	978-1-80117-162-5
DOI - pysyväislinkit	https://doi.org/10.1108/978-1-80117-161-820231003
Tila	Julkaistu - 2023
OKM-julkaisutyyppi	A3 Kirjan tai muun kokoomateoksen osa

Julkaisusarja

Nimi	Emerald Studies in Public Service Accounting and Accountability

Julkaisufoorumi-taso

Jufo-taso 1

Pääsy asiakirjaan

10.1108/978-1-80117-161-820231003

Siteeraa tätä

Biondi, Y., & Oulasvirta, L. (2023). Accounting for Public Sector Assets: Comparing Historical Cost and Current Value Models. teoksessa J. Caruana, M. Bisogno, & M. Sicilia (Toimittajat), Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence (Sivut 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. Toimittaja / Josette Caruana ; Marco Bisogno ; Mariafrancesca Sicilia. Emerald, 2023. Sivut 39–62 (Emerald Studies in Public Service Accounting and Accountability).

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title = "Accounting for Public Sector Assets: Comparing Historical Cost and Current Value Models",

author = "Yuri Biondi and Lasse Oulasvirta",

year = "2023",

doi = "10.1108/978-1-80117-161-820231003",

language = "English",

isbn = "978-1-80117-162-5",

series = "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. julkaisussa J Caruana, M Bisogno & M Sicilia (toim), Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence. Emerald Studies in Public Service Accounting and Accountability, Emerald, Sivut 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. toim. / Josette Caruana; Marco Bisogno; Mariafrancesca Sicilia. Emerald, 2023. s. 39–62 (Emerald Studies in Public Service Accounting and Accountability).

Tutkimustuotos: Luku › Scientific › vertaisarvioitu

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. julkaisussa Caruana J, Bisogno M, Sicilia M, toimittajat, Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence. Emerald. 2023. s. 39–62. (Emerald Studies in Public Service Accounting and Accountability). doi: 10.1108/978-1-80117-161-820231003