Matteo Pozzoli / Loris Landriani
Management and Valuation of Heritage Assets
- Springer International Publishing
- 2013
- Taschenbuch
- 160 Seiten
- ISBN 9783319017624
The valuation of Heritage Assets (HA), which are a vital resource for the non- profit public or private organizations operating in the heritage sector is on the one hand sometimes difficult to do, and on the other, can be excessively costly with respect to the correlated disclosure benefits. The growing application of the (full or modified) accrual basis of accounting in the public and non-profit sectors has extended and reanimated this issue. This book applies the comparative method, in order to provide new information on the analyzed subject. Specifically, after having investigated the different theoretical and technical proposals, it compares the reporting behavior of significant cases
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