New development: The limits of business accounting in the public sector context—the case of concessionary leases and right-of-use assets in-kind-Reference-Cited by-同舟云学术

New development: The limits of business accounting in the public sector context—the case of concessionary leases and right-of-use assets in-kind

Published:2023-09-12 Issue:7 Volume:43 Page:713-716
ISSN:0954-0962
Container-title:Public Money & Management
language:en
Short-container-title:Public Money & Management

Author:

Brusca Isabel¹^ORCID

Affiliation:

1. Faculty of Business and Economics, University of Zaragoza, Spain

Publisher

Informa UK Limited

Subject

Public Administration,Sociology and Political Science,General Business, Management and Accounting,Finance,Accounting

Link

https://www.tandfonline.com/doi/pdf/10.1080/09540962.2023.2251763

Reference10 articles.

1. AASB. (2018). AASB 2018-8: Amendments to Australian accounting standards—right-of-use assets of not-for-profit entities. https://www.aasb.gov.au/admin/file/content105/c9/AASB2018-8_12-18.pdf.

2. AASB. (2019). Compiled AASB Standard AASB 16 Leases . https://www.aasb.gov.au/admin/file/content105/c9/AASB16_02-16_COMPdec19_01-20.pdf.

3. Debate: Accounting for public sector assets—the implications of ‘service potential’

4. Legitimating International Public Sector Accounting Standards (IPSAS): the case of Spain

5. The proposed IPSAS on measurement for public sector financial reporting—recycling or reiteration?

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