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ACCOUNTING MODELS FOR RECOGNITION AND MEASUREMENT OF HERITAGE ASSETS IN FINANCIAL STATEMENTS OF PUBLIC SECTOR ENTITIES Cover

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ACCOUNTING MODELS FOR RECOGNITION AND MEASUREMENT OF HERITAGE ASSETS IN FINANCIAL STATEMENTS OF PUBLIC SECTOR ENTITIES

Volume 14 (2026): Issue 3 (September 2026)

By: Daniela Feschiyan and Radka Andasarova

Open Access

|Sep 2026

Articles in this issue

DOI: https://doi.org/10.2478/eoik-2026-0061 | Journal eISSN: 2303-5013 | Journal ISSN: 2303-5005

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Language: English

Published on: Sep 1, 2026

Published by: Oikos Institute – Research Center

In partnership with: Paradigm Publishing Services

Keywords:

heritage assets, tangible cultural heritage, recognition and measurement, financial statements, public sector entities, IPSAS, accounting model

Related subjects:

Business and economics,

Political economics,

Economic theory, systems and structures,

Microeconomics,

Macroeconomics,

Public finance and fiscal theory

© 2026 Daniela Feschiyan, Radka Andasarova, published by Oikos Institute – Research Center
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Volume 14 (2026): Issue 3 (September 2026)

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