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Towards convergence of heritage accounting perspectives : the public sector and the private not-for-profit sector
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Heritage assets in the due process of the International Public Sector Accounting Standards Board (IPSASB)
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Accounting for heritage assets : an analysis of governmental organization comment letters on the IPSAS consultation paper
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Accountability through intellectual capital disclosure in Italian Universities
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Does IPSAS meet heritage assets' user needs?
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Comparative public sector accounting standards
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Governmental financial reporting of heritage assets from a user needs perspective
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Heritage assets from a user needs perspective: a comparative analysis between Italy and Flanders
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IPSASB's conceptual framework : coherence with accounting systems in European public administrations