The adoption of replacement cost in the international public sector accounting standards

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Keywords: Replacement Cost, Fair Value, Public Sector Accounting Standards, Financial Statement

JEL Classification: M41, M48

Received: 25.04.2021
Accepted: 29.04.2021

How to cite: Pozzoli, M., Izzo, T., & Paolone, F. (2021). The adoption of replacement cost in the international public sector accounting standards. In S. Hundal, A. Kostyuk, & D. Govorun (Eds.), Corporate governance: A search for emerging trends in the pandemic times (pp. 64–68). https://doi.org/10.22495/cgsetpt11