NTIBI Milamba Anaclet; NSWE Yuka-G. Narrow Baling’s; MUKOSO Ikulu Zénon; LASULEWUNG N'SEL Jean; ABDY AMISI Cédrick; KIAKU NDENGA Samuel. Harmonisation of the Accounting Treatment of Depreciation in Public Institutions: Lessons from the Congolese Experience With IPSAS Standards in Idiofa. IJSRIS 2026, 5, 758-771.