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

References

• Anthony, N. R. (1978). Financial accounting in non-business organizations. An exploratory study of conceptual issues, research report. Financial Accounting Standards Board.
   Google Scholar
• Barker, R., & McGeachin, A. (2013). Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement and conservatism. Accounting & Business Research, 43(6), 579–604.
   Web of Science ®Google Scholar
• Barker, R., & Schulte, S. (2017). Representing the market perspective: Fair value measurement for non-financial assets. Accounting, Organizations & Society, 56, 55–67.
   Web of Science ®Google Scholar
• Biondi, Y. (2012). Should business and non-business accounting be different? A comparative perspective applied to the new French governmental accounting standards. International Journal of Public Administration, 35(9), 603–619.
   Google Scholar
• Biondi, Y. (2016). Governmental accounting and austerity policies: Accounting representations of public debt and deficit in Europe and abroad. Accounting Forum, 40, 89–105.
   Web of Science ®Google Scholar
• Biondi, Y. (2018). The financial sustainability conundrum in central government. Accounting, Economics and Law, 8(3), 1–3.
   Web of Science ®Google Scholar
• Blann, S. W. (2010). Auditor independence in the public sector. Government Finance Review, 26(4), 40–44.
   Google Scholar
• Bushman, R., & Smith, A. (2001). Financial accounting information and corporate governance. Journal of Accounting and Economics, 32(1–3), 237–333.
   Web of Science ®Google Scholar
• Dabbicco, G. (2018). A comparison of debt measures in fiscal statistics and public sector financial statements. Public Money & Management, 38(7), 511–518.
   Web of Science ®Google Scholar
• Dechow, P., Myers, L., & Shakespeare, C. (2010). Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits. Journal of Accounting and Economics, 49(1–2), 2–25.
   Web of Science ®Google Scholar
• Ellwood, S., & Newberry, S. (2016). The conceptual underpinnings of international public sector accounting. Public Money & Management, 36(3), 231–234.
   Web of Science ®Google Scholar
• Hodges, R. (2016). The conundrum of fair value measurement-evidence from the UK FRAB. Public Money & Management, 36(3), 227–230.
   Web of Science ®Google Scholar
• IPSASB. (2010). Consultation paper —conceptual framework for general purpose financial reporting by public sector entities: Measurement of assets and liabilities in financial statements, issued in December 2010. https://ww.ipsasb.org.
   Google Scholar
• IPSASB. (2012). Consultation paper exposure draft 3—conceptual framework for general purpose financial reporting by public sector entities: Measurement of assets and liabilities in financial statements, issued in November 2012. https://ww.ipsasb.org.
   Google Scholar
• IPSASB. (2019). Consultation paper ‘measurement’, issued in April 2019. https://www.ipsab.org/consultations-projects.
   Google Scholar
• IPSASB. (2020). Chapter 7: Measurement of assets and liabilities in financial statements. In The conceptual framework for general purpose financial statements by public sector entities (pp. 104–133). https://ww.ipsasb.org.
   Google Scholar
• Laux, C., & Leuz, C. (2009). The crisis of fair value accounting: Making sense of the recent debate. Accounting, Organizations and Society, 34(6–7), 826–834.
   Web of Science ®Google Scholar
• Magnan, M., Menini, A., & Parbonetti, A. (2015). Fair value accounting: Information or confusion for financial markets? Review of Accounting Studies, 20, 559–591.
   Web of Science ®Google Scholar
• Mautz, R. K. (1981). Financial reporting: Should government emulate business? Journal of Accountancy, 152(2), 53–60.
   Web of Science ®Google Scholar
• Mautz, R. K. (1988). Editorial: Monuments, mistakes and opportunities. Accounting Horizons, 2(2), 123–128.
   Google Scholar
• Mintz, M. L. (2008). Mark to market’s liability lag. CFO.com, July 10, 2008. http://ww2.cfo.com/accounting-tax/2008/07/mark-to-markets-liability-lag/.
   Google Scholar
• Pallot, J. (1992). Elements of a theoretical framework for public sector accounting. Accounting, Auditing & Accountability Journal, 5(1), 38–59.
   Google Scholar
• Penman, S. (2007). Financial reporting quality: Is fair value a plus or a minus? Accounting and Business Research, 37(Supp. 1), 33–44.
   Google Scholar
• Penman, S. (2011). Accounting for value. Columbia University Press.
   Google Scholar
• Schroeder, R. G., Clark, M., & McCullers, L. D. (1994). Accounting theory: Text and readings. John Wiley & Sons Inc.
   Google Scholar
• Scott, W. R. (2008). Financial accounting theory. Prentice-Hall.
   Google Scholar
• Steccolini, I. (2019). Accounting and the post-new public management: Re-considering publicness in accounting research. Accounting, Auditing & Accountability Journal, 32(1), 255–279.
   Web of Science ®Google Scholar
• Strasser, D. (1981). The finances of Europe (2nd edn). Commission of European Communities.
   Google Scholar
• Watts, R. (2003). Conservatism in accounting part I: Explanations and implications. Accounting Horizons, 17(3), 207–221.
   Google Scholar
• Zavattaro, F., & Anessi Pessina, E. (1994). Prime riflessioni su i sistemi di contabilità economica nel servizio sanitario nazionale [first insights on systems of accrual accounting for national health system]. MECOSAN, 10, 8–11.
   Google Scholar