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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

Authors

Daniela Feschiyan

University of National and World Economy, Faculty of Finance and Accounting, Department of Accounting and Analysis, Bulgaria, Bulgaria

Radka Andasarova

University of National and World Economy, Faculty of Finance and Accounting, Department of Accounting and Analysis, Bulgaria, Bulgaria

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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