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Northern Europe (Finland, Sweden), Central Europe (Germany, Netherlands, Switzerland), Southern Europe (France, Italy, Spain …
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France, Germany, the UK and the US. It shows that there is no consensus among the four countries about the complete package …
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This paper examines the norms and practices for infrastructure, art and heritage assets in six cities, across three European countries, to determine how the national norms of accrual accounting compared with each other, and with IPSAS, and how the practices in each city compared with the norms....
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