The applicability of the currentoperational value for the measurement of assets in the public sector
Year of publication: |
2023
|
---|---|
Authors: | Sánchez, Kamira ; Mocavini, Fabrizio |
Published in: |
Measurement in public sector financial reporting : theoretical basis and empirical evidence. - Bingley, U.K. : Emerald Publishing Limited, ISBN 978-1-80117-161-8. - 2023, p. 85-102
|
Subject: | Current operational value | COV | measurement of assets | IPSASB, income approach | replacement cost |
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