Comparative International Governmental Accounting Research Network


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CIGAR Newsletter January 2024

During 2023, the debate in our Newsletter concerned the tricky issue of measurement in public sector financial statements, tackling heritage and more. In our first Newsletter for 2024, we have two articles that continue this debate with two emerging topics, namely, concessionary leases and right-of-use assets in-kind (IPSAS 43, by Isabel Brusca); and measurement underlying the reporting by retirement benefit plans (IPSAS 49, by Johan Christiaens). Then, Nives Botica Redmayne concludes the debate with a round-up.

In this issue, two calls for papers in special issues are in journals – Public Money and Management and Journal of Management and Governance. Another call for papers is for the Journal of Accounting, Auditing and Finance conference to be held at the University of Naples Frederico II in July 2024. We are also announcing the publication of a new book in the series Routledge International Handbooks, edited by Lee Parker and Tarek Rana. Finally, we have a press release by PMM concerning a very interesting article by Professors David Heald and Ron Hodges.

While we hope that you enjoy reading this Newsletter, may we remind you that submission of abstracts for the CIGAR Workshop in Udine in June, closes on 15 January 2024. Also, there is a new deadline, March 31, 2024, for the special issue of the Journal of Public Budgeting, Accounting and Financial Management, coming from the CIGAR Conference in Tokyo.

Newsletter January 2024