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000163951 0247_ $$2doi$$a10.1080/09540962.2025.2571040
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000163951 041__ $$aeng
000163951 100__ $$aAnessi-Pessina, Eugenio
000163951 245__ $$aDebate: Reflections on the IPSASB’s Exposure Draft (ED) 92—Tangible Natural Resources
000163951 260__ $$c2025
000163951 5060_ $$aAccess copy available to the general public$$fUnrestricted
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000163951 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000163951 700__ $$aSicilia, Mariafrancesca
000163951 700__ $$aJorge, Susana
000163951 700__ $$0(orcid)0000-0002-2897-1744$$aBrusca, Isabel$$uUniversidad de Zaragoza
000163951 700__ $$aCohen, Sandra
000163951 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
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