Management and Valuation of Heritage Assets: A Comparative Analysis Between Italy and USA

by Matteo Pozzoli and Loris Landriani

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...

• Format: Paperback
• Language: English
• ISBN: 3319017624
• ISBN13: 9783319017624
• Release Date: November 2013
• Publisher: Springer
• Length: 152 Pages
• Weight: 0.51 lbs.
• Dimensions: 0.3" x 6.1" x 9.2"