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Accounting for infrastructure assets in the public sector: The state of the art in academic research and international standards setting

  • Published:2020-11-04 Issue:3 Volume:41 Page:203-212
  • ISSN:0954-0962
  • Container-title:Public Money & Management
  • language:en
  • Short-container-title:Public Money & Management

Author:

Lombardi Rosa1ORCID,Schimperna Federico2,Smarra Margherita3,Sorrentino Marco4ORCID

Affiliation:

1. Department of Law and Economics of Productive Activities, Sapienza University of Rome, Italy

2. Department of Economics and Law, University of Cassino and Southern Lazio, Italy

3. Department of Economics, University of Molise, Italy

4. Department of Law and Economic Sciences, Pegaso University, Naples, Italy

Publisher

Informa UK Limited

Subject

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

Reference86 articles.

1. AASB—Australian Accounting Standards Board. (2017). AASB 116—Property, plant and equipment.

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