The Diversity of Accrual Policies in Local Government Financial Reporting: An Examination of Infrastructure, Art and Heritage Assets in Germany, Italy and the UK

B Adam, R Mussari, Rowan Jones

    Research output: Contribution to journalArticle

    Original languageEnglish
    Pages (from-to)107-133
    Number of pages27
    JournalFinancial Accountability & Management
    Issue number2
    Publication statusPublished - 1 May 2011

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