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024 7 $a10.1007/978-3-319-01763-1
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035   $a(EBL)1591962
035   $a(OCoLC)864749832
035   $a(SSID)ssj0001049097
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035   $a(PQKBTitleCode)TC0001049097
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035   $a(MiAaPQ)EBC1591962
035   $a(DE-He213)978-3-319-01763-1
035   $a(PPN)176104801
035   $a(EXLCZ)993710000000057927
100   $a20131029d2014      u|         0
101 0 $aeng
135   $aur|n|---|||||
181   $ctxt
182   $cc
183   $acr
200 10$aManagement and Valuation of Heritage Assets $eA Comparative Analysis Between Italy and USA /$fby Loris Landriani, Matteo Pozzoli
205   $a1st ed. 2014.
210  1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2014.
215   $a1 online resource (154 p.)
225 1 $aSpringerBriefs in Business,$x2191-5482
300   $aDescription based upon print version of record.
311   $a3-319-01762-4 
320   $aIncludes bibliographical references.
327   $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.
330   $aThe valuation of Heritage Assets (HA), which are a vital resource for the non-profit public or private organizations operating in the heritage sector is on the one hand sometimes difficult to do, and on the other, can be excessively costly with respect to the correlated disclosure benefits. The growing application of the (full or modified) accrual basis of accounting in the public and non-profit sectors has extended and reanimated this issue. This book applies the comparative method, in order to provide new information on the analyzed subject. Specifically, after having investigated the different theoretical and technical proposals, it compares the reporting behavior of significant cases of Italian and American public and private organizations, coming from different cultural and management approaches. Proposing a link between the managerial and reporting issues of the organizations involved in the management and maintenance of heritage assets, this book is crucial in the task to optimize the performance of organizations in this sector.
410  0$aSpringerBriefs in Business,$x2191-5482
606   $aAccounting
606   $aBookkeeping
606   $aBusiness ethics
606   $aPublic administration
606   $aAccounting/Auditing$3https://scigraph.springernature.com/ontologies/product-market-codes/511000
606   $aBusiness Ethics$3https://scigraph.springernature.com/ontologies/product-market-codes/526000
606   $aPublic Administration$3https://scigraph.springernature.com/ontologies/product-market-codes/W34030
615  0$aAccounting.
615  0$aBookkeeping.
615  0$aBusiness ethics.
615  0$aPublic administration.
615 14$aAccounting/Auditing.
615 24$aBusiness Ethics.
615 24$aPublic Administration.
676   $a154
700   $aLandriani$b Loris$4aut$4http://id.loc.gov/vocabulary/relators/aut$0472250
702   $aPozzoli$b Matteo$4aut$4http://id.loc.gov/vocabulary/relators/aut
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910298542703321
996   $aManagement and Valuation of Heritage Assets$92543165
997   $aUNINA