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

Rosa Lombardi, Federico Schimperna, Margherita Smarra, Marco Sorrentino  |  September 14, 2021

By Rosa Lombardi et. al., includes “The political, social and economic importance of public sector infrastructure assets means that they need to be accurately accounted for in financial statements. … After more than 30 years of debate, there is still no consensus in the academic literature regarding the best accounting treatment for infrastructure assets. …”

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