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NTIBI Milamba Anaclet, NSWE Yuka-G. Narrow Baling’s, MUKOSO Ikulu Zénon, LASULEWUNG N'SEL Jean, ABDY AMISI Cédrick and KIAKU NDENGA Samuel 2026. Harmonisation of the accounting treatment of depreciation in public institutions: Lessons from the Congolese experience with IPSAS standards in Idiofa. International Journal of Scientific Research and Innovative Studies. 5, 4 (Aug. 2026), 758–771. DOI:https://doi.org/10.63883/ijsrisjournal.v5i4.901.