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000695932 020__ $$a9783319017631$$qelectronic book
000695932 020__ $$a3319017632$$qelectronic book
000695932 020__ $$z9783319017624 (pbk.)
000695932 020__ $$z3319017624 (pbk.)
000695932 035__ $$aSP(OCoLC)ocn864749832
000695932 035__ $$aSP(OCoLC)864749832
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000695932 049__ $$aISEA
000695932 050_4 $$aDG420.5$$b.L36 2014
000695932 08204 $$a363.690945$$223
000695932 1001_ $$aLandriani, Loris.
000695932 24510 $$aManagement and valuation of heritage assets$$h[electronic resource] :$$ba comparative analysis between Italy and USA /$$cLoris Landriani, Matteo Pozzoli.
000695932 260__ $$aCham :$$bSpringer,$$c©2014.
000695932 300__ $$a1 online resource (vi, 152 pages) :$$billustrations.
000695932 336__ $$atext$$btxt$$2rdacontent
000695932 337__ $$acomputer$$bc$$2rdamedia
000695932 338__ $$aonline resource$$bcr$$2rdacarrier
000695932 4901_ $$aSpringerBriefs in business,$$x2191-5482
000695932 504__ $$aIncludes bibliographical references.
000695932 5050_ $$aIntroduction -- 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
000695932 506__ $$aAccess limited to authorized users.
000695932 520__ $$aThe 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.
000695932 588__ $$aDescription based on print version record.
000695932 650_0 $$aCultural property$$zItaly$$xManagement.
000695932 650_0 $$aCultural property$$xValuation$$zItaly.
000695932 650_0 $$aCultural property$$zUnited States$$xManagement.
000695932 650_0 $$aCultural property$$xValuation$$zUnited States.
000695932 7001_ $$aPozzoli, Matteo.
000695932 77608 $$iPrint version:$$z9783319017624$$z3319017624
000695932 830_0 $$aSpringerBriefs in business.
000695932 85280 $$bebk$$hSpringerLink
000695932 85640 $$3SpringerLink$$uhttps://univsouthin.idm.oclc.org/login?url=http://dx.doi.org/10.1007/978-3-319-01763-1$$zOnline Access
000695932 909CO $$ooai:library.usi.edu:695932$$pGLOBAL_SET
000695932 980__ $$aEBOOK
000695932 980__ $$aBIB
000695932 982__ $$aEbook
000695932 983__ $$aOnline
000695932 994__ $$a92$$bISE