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Author

Abdy Amisi Cédrick

1 paper indexed here

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Review Open access Aug 2026

Harmonisation of the accounting treatment of depreciation in public institutions: Lessons from the Congolese experience with IPSAS standards in Idiofa

This article analyses the implementation of International Public Sector Accounting Standards (IPSAS) in local institutions in the Democratic Republic of the Congo, particularly in Idiofa. The aim is to assess the degree of regulatory convergence and the challenges relating to financial and documentary governance. The...

Ntibi Milamba Anaclet, Nswe Yuka-G. Narrow Baling's, Mukoso Ikulu Zénon et al. · 0 citations

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