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Accounting for heritage assets : an analysis of governmental organization comment letters on the IPSAS consultation paper

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Abstract
Taking into consideration the lively debate about recognition, measurement, and disclosure criteria for heritage assets (HA) in financial reporting, the purpose of this paper is to examine the comment letters submitted by governmental organizations regarding the consultation paper (CP) on HA in order to understand what is the position of the governmental organizations in relation to critical issues of the accounting and financial reporting of HA.
Keywords
Political Science and International Relations, Geography, Planning and Development, Public Administration, Management, Monitoring, Policy and Law

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MLA
Aversano, Natalia, et al. “Accounting for Heritage Assets :  An Analysis of Governmental Organization Comment Letters on the IPSAS Consultation Paper.” INTERNATIONAL JOURNAL OF PUBLIC SECTOR MANAGEMENT, vol. 33, no. 2–3, 2020, pp. 307–22, doi:10.1108/ijpsm-12-2018-0275.
APA
Aversano, N., Christiaens, J., Tartaglia Polcini, P., & Sannino, G. (2020). Accounting for heritage assets :  an analysis of governmental organization comment letters on the IPSAS consultation paper. INTERNATIONAL JOURNAL OF PUBLIC SECTOR MANAGEMENT, 33(2–3), 307–322. https://doi.org/10.1108/ijpsm-12-2018-0275
Chicago author-date
Aversano, Natalia, Johan Christiaens, Paolo Tartaglia Polcini, and Giuseppe Sannino. 2020. “Accounting for Heritage Assets :  An Analysis of Governmental Organization Comment Letters on the IPSAS Consultation Paper.” INTERNATIONAL JOURNAL OF PUBLIC SECTOR MANAGEMENT 33 (2–3): 307–22. https://doi.org/10.1108/ijpsm-12-2018-0275.
Chicago author-date (all authors)
Aversano, Natalia, Johan Christiaens, Paolo Tartaglia Polcini, and Giuseppe Sannino. 2020. “Accounting for Heritage Assets :  An Analysis of Governmental Organization Comment Letters on the IPSAS Consultation Paper.” INTERNATIONAL JOURNAL OF PUBLIC SECTOR MANAGEMENT 33 (2–3): 307–322. doi:10.1108/ijpsm-12-2018-0275.
Vancouver
1.
Aversano N, Christiaens J, Tartaglia Polcini P, Sannino G. Accounting for heritage assets :  an analysis of governmental organization comment letters on the IPSAS consultation paper. INTERNATIONAL JOURNAL OF PUBLIC SECTOR MANAGEMENT. 2020;33(2–3):307–22.
IEEE
[1]
N. Aversano, J. Christiaens, P. Tartaglia Polcini, and G. Sannino, “Accounting for heritage assets :  an analysis of governmental organization comment letters on the IPSAS consultation paper,” INTERNATIONAL JOURNAL OF PUBLIC SECTOR MANAGEMENT, vol. 33, no. 2–3, pp. 307–322, 2020.
@article{8624951,
  abstract     = {{Taking into consideration the lively debate about recognition, measurement, and disclosure criteria for heritage assets (HA) in financial reporting, the purpose of this paper is to examine the comment letters submitted by governmental organizations regarding the consultation paper (CP) on HA in order to understand what is the position of the governmental organizations in relation to critical issues of the accounting and financial reporting of HA.}},
  author       = {{Aversano, Natalia and Christiaens, Johan and Tartaglia Polcini, Paolo and Sannino, Giuseppe}},
  issn         = {{0951-3558}},
  journal      = {{INTERNATIONAL JOURNAL OF PUBLIC SECTOR MANAGEMENT}},
  keywords     = {{Political Science and International Relations,Geography,Planning and Development,Public Administration,Management,Monitoring,Policy and Law}},
  language     = {{eng}},
  number       = {{2-3}},
  pages        = {{307--322}},
  title        = {{Accounting for heritage assets :  an analysis of governmental organization comment letters on the IPSAS consultation paper}},
  url          = {{http://doi.org/10.1108/ijpsm-12-2018-0275}},
  volume       = {{33}},
  year         = {{2020}},
}

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