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Deadline: 15 October 2019
Valuation and measurement in the public sector
Based on the First IPSASB Research Forum (17 September 2019, Naples, Italy)
IPSASB considers that academic research can make an important contribution to the development of high-quality public sector standards. The board encourages the new academic research in selected areas as inputs into its discussions. IPSASB has therefore decided to participate in an IPSASB Research Forum, to be held in Naples on 17 September 2019, and it has agreed with PMM to publish a theme on ‘Valuation and measurement in the public sector’ to collect research inputs that might support its current projects: public sector measurement; revenues and non-exchange expenditures; infrastructure assets; heritage assets; public sector specific financial instruments and leases.
We therefore invite ‘main’ (research) papers (up to 8000 words) and new development articles (up to 2500 words) on, for example:
- The objective of measurement in public sector financial reporting.
- Fair value in public sector accounting.
- Replacement cost in public sector accounting.
- Other current measurement bases in public sector accounting.
- Operational and financial capital maintenance in public sector accounting.
- Measurement and valuation of categories of assets of particular significance in the public sector: natural resources, heritage assets, infrastructure assets.
- Measurement and valuation of public sector specific financial instruments.
- Measurement of categories of liabilities of particular significance in the public sector.
- Accounting treatment of borrowing costs and transaction cost in public sector accounting.
- The use of present value in public sector accounting measurement.
- Measurement and valuation of leased assets and leasing liabilities on both the lessee side and the lessor side.
- Asset measurement and public service fees.
- Asset and liability measurement and implications for inter-generational equity.
- Asset and liability measurement and related consolidation issues.
Visit our website for author instructions. All submissions must be suitable for both academic and reflective practitioner readers. New development articles will be reviewed by the guest editors. Research papers will be double-blind refereed by both an academic and a practitioner.
The submission deadline is 15 October 2019 to: Francesco Capalbo