The adoption of replacement cost in the international public sector accounting standards

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type , Part of book or chapter of book 01 Jan 2021 Italy Publisher:Virtus InterpressJournal:Corporate governance: A search for emerging trends in the pandemic times

Authors: Matteo Pozzoli; Teresa Izzo; Francesco Paolone;

doi: 10.22495/cgsetpt11

handle: 11367/107696

The adoption of replacement cost in the international public sector accounting standards

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Abstract

The research aims to focus on the current application of fair value and, specifically, on the current adoption of the RC and the chance to find a more uniform technical definition of the RC, in the perspective that the IPSASB approach in relation to the RC appears sometimes contradictory. Premised of this technical framework, the research is conducted on the investigation of the adoption of fair value for tangible assets exploring the current adoption of RC by the 74 governments examined in the International Public Sector Financial Accountability Index.

Country

Italy

Related Organizations

Parthenope University of Naples
Italy

Keywords

Fair value - replacement cost - IPSAS - public sector accounting

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