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)...

Gender equity is a topic of significant interest for universities, who are called upon to plan strategies and measures to increase gender equality in line with international policies. With a qualitative methodology based on manual content analysis, the paper aims to understand whether and how...

Gender equity is a topic of significant interest for universities, who are called upon to plan strategies and measures to increase gender equality in line with international policies. With a qualitative methodology based on manual content analysis, the paper aims to understand whether and how...

Fair value measurement is a traditional subject in the Anglo-Saxon accounting culture. Considering that this culture is the main basis which IASB relies on, fair value is a milestone in the IAS/IFRS too. Strong criticism has been expressed about the usefulness of this value concept and the...