doi:10.1080/09540962.2025.2571040engAnessi-Pessina, EugenioSicilia, MariafrancescaJorge, SusanaBrusca, IsabelCohen, SandraDebate: Reflections on the IPSASB’s Exposure Draft (ED) 92—Tangible Natural ResourcesART-2025-1461072025http://zaguan.unizar.es/record/16395110.1080/09540962.2025.2571040http://zaguan.unizar.es/record/163951oai:zaguan.unizar.es:163951PUBLIC MONEY & MANAGEMENT 45, 8 (2025), 852-854by-nc-ndhttps://creativecommons.org/licenses/by-nc-nd/4.0/deed.esinfo:eu-repo/semantics/embargoedAccess