Via Giovanni Paolo II, 132
Fisciano, Salerno 84084
Italy
University of Salerno
IPSASs, Harmonization, Accrual, Information need
fair value, exit value, disclosure
IPSAS 17, user needs, heritage assets, local government
Performance measurement, Harmonization, Local government, IPSASB
central government accounting reform, comparative public accounting, IPSAS, local