Management and valuation of heritage assets [electronic resource] : a comparative analysis between Italy and USA / Loris Landriani, Matteo Pozzoli.
Landriani, Loris.; Pozzoli, Matteo.
2014
DG420.5 .L36 2014
Available Online

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Title Management and valuation of heritage assets [electronic resource] : a comparative analysis between Italy and USA / Loris Landriani, Matteo Pozzoli.
Author Landriani, Loris.
ISBN 9783319017631 electronic book
3319017632 electronic book
9783319017624 (pbk.)
3319017624 (pbk.)
Imprint Cham : Springer, ©2014.
Language English
Description 1 online resource (vi, 152 pages) : illustrations.
Call Number DG420.5 .L36 2014
Dewey Decimal Classification 363.690945
Summary 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.
Bibliography, etc. Note Includes bibliographical references.
Access Note Access limited to authorized users.
Source of Description Description based on print version record.
Added Author Pozzoli, Matteo.
Series SpringerBriefs in business.
Available in Other Form Print version: 3319017624
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Introduction
The Definition of Heritage Assets
Hypothesis and Research Methodology
The System of Cultural Heritage in Italy
The System of Cultural Heritage in the United States
Accounting for Heritage Assets
Conclusions

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