163951 20251113160752.0 doi 10.1080/09540962.2025.2571040 sideral 146107 ART-2025-146107 eng Anessi-Pessina, Eugenio Debate: Reflections on the IPSASB’s Exposure Draft (ED) 92—Tangible Natural Resources 2025 Access copy available to the general public Unrestricted info:eu-repo/semantics/embargoedAccess by-nc-nd https://creativecommons.org/licenses/by-nc-nd/4.0/deed.es info:eu-repo/semantics/article info:eu-repo/semantics/acceptedVersion Sicilia, Mariafrancesca Jorge, Susana Brusca, Isabel Universidad de Zaragoza (orcid)0000-0002-2897-1744 Cohen, Sandra 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 45, 8 (2025), 852-854 Public money manag. PUBLIC MONEY & MANAGEMENT 0954-0962 235001 http://zaguan.unizar.es/record/163951/files/texto_completo.pdf Postprint info:eu-repo/date/embargoEnd/2027-04-16 2152288 http://zaguan.unizar.es/record/163951/files/texto_completo.jpg?subformat=icon icon Postprint info:eu-repo/date/embargoEnd/2027-04-16 oai:zaguan.unizar.es:163951 articulos driver 2025-11-13-14:58:26 ARTICLE