| 书目名称 | Management and Valuation of Heritage Assets |
| 副标题 | A Comparative Analys |
| 编辑 | Loris Landriani,Matteo Pozzoli |
| 视频video | |
| 概述 | Provides an analysis of recent and underdeveloped issues.Compares two significant cases in detail.Provides guidance on the valuation of a vital resource in the public sector.Includes supplementary mat |
| 丛书名称 | SpringerBriefs in Business |
| 图书封面 |  |
| 描述 | 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 of Italian and American public and private organizations, coming from different cultural and management approaches. Proposing a link between the managerial and reporting issues of the organizations involved in the management and maintenance of heritage assets, this book is crucial in the task to optimize the performance of organizations in this sector. |
| 出版日期 | Book 2014 |
| 关键词 | Asset Management; Assets Valuation; Heritage Assets; International Public Sector Accounting Standards; P |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-319-01763-1 |
| isbn_softcover | 978-3-319-01762-4 |
| isbn_ebook | 978-3-319-01763-1Series ISSN 2191-5482 Series E-ISSN 2191-5490 |
| issn_series | 2191-5482 |
| copyright | The Author(s) 2014 |
发表于 2025-3-21 19:23:21
