Burritt, Roger L.McCrae, MichaelBenjamin, Chandra2026-01-012026-01-011035-6908ORCID:/0000-0001-5156-5376/work/189232195https://hdl.handle.net/1885/733800161Accounting standards and government pronouncements specify particular definitions of public-sector assets for general-purpose financial disclosure, or for particular applications. It would be unfortunate if this situation of mandated definitions stifled further exploration and discussion of the nature, definition and identification of public-sector assets. As the trend to commercialisation generates further hybrid forms of public-sector reporting entities, a more “multicultural” approach to asset definition and recognition may be necessary to service users’ decision needs and public-sector objectives. This paper explores implications for the practical definition of public-sector assets.6en199610.1111/j.1835-2561.1996.tb00004.x84876620060