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Public Money & Management Volume 40, 2020 - Issue 7: Theme: Governmental accounting and public financial management reforms in Latin America. Guest Editors: Mauricio Gómez Villegas and Andreas Bergmann.
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New development

New development: Accounting recognition of public infrastructure—applying a practical control criterion approach

Verónica Ruz FaríasUniversidad de Santiago de Chile, Chile
Pages 535-539 | Published online: 18 May 2020

References

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  • Public Sector Accounting Board. (2018a). Sections PS1000-Financial statement concepts, and PS3210-assets. Retrieved from www.frascanada.ca
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  • PwC. (2014). Collection of information related to the potential impact, including costs, of implementing accrual accounting in the public sector and technical analysis of the suitability of individual IPSAS standards. Retrieved from https://ec.europa.eu/eurostat/documents/1015035/4261806/EPSAS-study-final-PwC-report.pdf
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