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雷达卡
作者：Loris Landriani, Matteo Pozzoli
出版社：Springer
页数：154
出版时间：2014
语言：English
格式：pdf
内容简介：
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.
Table of Content
Front Matter Pages i-vi
1、Introduction Pages 1-3
2、Research Method Pages 5-7
3、Institutional Context of Cultural Asset Heritage: Law, Literature and Accounting Practices Pages 9-53
4、Management of Cultural Heritage System in Italy Pages55-98
5、The Accounting Measurement of Cultural Asset Heritage Pages 99-112
6、The Empirical Analysis Pages 113-147
Conclusions and Limits Pages 149-152
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