https://orcid.org/0000-0003-4939-8331
References
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- Christiaens, J., Rommel, J., Barton, A., & Everaert, P. (2012). Should all capital goods of governments be recognised as assets in financial accounting? Baltic Journal of Management, 7(4), 429–443.
- De Wolf, A., Christiaens, J., & Aversano, N. (2020). Heritage assets in the due process of the International Public Sector Accounting Standards Board (IPSASB). Public Money & Management, 41(4), 325–335. https://doi.org/10.1080/09540962.2020.1727114
- IPSASB. (2022). Exposure draft (ED) 81: Proposed update to conceptual framework. https://www.ipsasb.org/publications/exposure-draft-ed-81-proposed-update-conceptual-framework.
- Task force IRSPM PSAAG, CIGAR Network, EGPA PSG XII. (2021). Comment letter IPSAS ED 78 Property, plant and equipment.
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