Purpose Within the stream of research on public sector accounting standards, heritage asset
accounting represents a difficult and challenging issue. This paper intends to join the debate …

Abstract The International Public Sector Accounting Standards Board of the International
Federation of Accountants issued exposure draft ED78 Property Plant and Equipment in …

Purpose This study aims to provide quantitative information on the research trends of
international public sector accounting standards (IPSAS). Design/methodology/approach …

Harmonization of public sector accounting is attracting increasing attention from scholars
and practitioners. A focal component of this phenomenon is the setting of accounting …

This paper investigates how much of a voice academics have had to date in the
development of the European Public Sector Accounting Standards (EPSAS). The authors …

Tujuan penelitian: Penelitian ini bertujuan untuk mengetahui perlakuan akuntansi pada
transaksi spektrum frekuensi yang dimiliki dan dikelola Kementerian Komunikasi dan …

The reporting of heritage assets (HA) has become relevant since the implementation of
accrual accounting in the Malaysian public sector. The current disclosure requirements may …

This book chapter intends to analyse a particular measurement basis, namely the 'value in
use', regarding its definition and application in the public sector context. To this end, the …

The study analyzes the practices of community participation in the initiation of sustainable
cultural-tourism development. It will examine the accounting process in this field. In …

Abstract Based on the New Public Management practices, public sector entities are required
to attribute economic values to governmental capital assets including heritage and defense …