… Measurement of Infrastructure and Heritage Assets. In the process of developing IPSAS 17 Property, Plant and Equipment the PSC acknowledged the difficulty public sector entities will face in reliably measuring certain types of heritage and cultural assets …
CITATION STYLE
Adhémar, P. (2002). The Public Sector Committee (PSC) The Standards Project. In Innovations in Governmental Accounting (pp. 61–71). Springer US. https://doi.org/10.1007/978-1-4757-5504-6_5
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