"This book researches the needs in terms of accounting regulations, norms, organizational practices, and the challenge of education that can lead to the implementation of accounting and reporting practices that contribute to the achievement of the sustainable development goals"--

"This book offers the latest research on current developments and future directions of the regulation, financial management, and sustainability of public institutions, featuring discussions on risk assessment, transparency, and information disclosure"--Provided by publisher.

The increasing relevance of fair value as measurement adversely to historical cost put on the agenda of the main accounting standard setting bodies the determination of it is value and afterly its register. This has been shown by recent standard's amendments and issues that enable or even demand...