References
- AASB. (2018). AASB 2018-8: Amendments to Australian accounting standards—right-of-use assets of not-for-profit entities. https://www.aasb.gov.au/admin/file/content105/c9/AASB2018-8_12-18.pdf.
- AASB. (2019). Compiled AASB Standard AASB 16 Leases. https://www.aasb.gov.au/admin/file/content105/c9/AASB16_02-16_COMPdec19_01-20.pdf.
- Anessi-Pessina, E., Bisogno, M., & Lorson, P. C. (2022). Debate: Accounting for public sector assets—the implications of ‘service potential’. Public Money & Management, 42(7), 480–481. https://doi.org/10.1080/09540962.2022.2107286
- Brusca, I., Montesinos, V., & Chow, D. S. (2013). Legitimating international public sector accounting standards (IPSAS): the case of Spain. Public Money & Management, 33(6), 437–444. https://doi.org/10.1080/09540962.2013.836006
- Caruana, J. (2021). The proposed IPSAS on measurement for public sector financial reporting—recycling or reiteration? Public Money & Management, 41(3), 184–191. https://doi.org/10.1080/09540962.2021.1873594
- Christiaens, J. (2022). Debate: Are government buildings, roads, defence equipment and similar structures really assets? Public Money & Management, 42(7), 478–479. https://doi.org/10.1080/09540962.2022.2105543
- IPSASB. (2023). Exposure draft (ED) 84: Concessionary leases and right-of-use assets in-kind (Amendments to IPSAS 43 and IPSAS 23). https://www.ipsasb.org/publications/exposure-draft-ed-84-concessionary-leases-and-right-use-assets-kind.
- Jorge, S., Brusca, I., & Nogueira, S. P. (2019). Translating IPSAS into national standards: An illustrative comparison between Spain and Portugal. Journal of Comparative Policy Analysis: Research and Practice, 21(5), 445–462.
- Lapsley, I., Mussari, R., & Paulsson, G. (2009). On the adoption of accrual accounting in the public sector: a self-evident and problematic reform. European Accounting Review, 18(4), 719–723.
- Pallot, J. (1992). Elements of a theoretical framework for public sector accounting. Accounting, Auditing & Accountability Journal, 5(1), 38–59.