Aversano, Natalia; Christiaens, Johan; Tartaglia … - In: International Journal of Public Sector Management 33 (2019) 2/3, pp. 307-322
Purpose: Taking into consideration the lively debate about recognition, measurement, and disclosure criteria for heritage assets (HA) in financial reporting, the purpose of this paper is to examine the comment letters submitted by governmental organizations regarding the consultation paper (CP)...