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

Tijdschriftbijdrage - Tijdschriftartikel

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.
Tijdschrift: INTERNATIONAL JOURNAL OF PUBLIC SECTOR MANAGEMENT
ISSN: 1758-6666
Issue: 2-3
Volume: 33
Pagina's: 307 - 322
Jaar van publicatie:2020
Toegankelijkheid:Closed