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

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

ECONOMICS
Volume 14 (2026): Issue 3 (September 2026)
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Open Access
|Sep 2026
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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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