| 000 | 03109nam a22005535i 4500 | ||
|---|---|---|---|
| 001 | 978-3-319-01763-1 | ||
| 003 | DE-He213 | ||
| 005 | 20200420211752.0 | ||
| 007 | cr nn 008mamaa | ||
| 008 | 131029s2014 gw | s |||| 0|eng d | ||
| 020 |
_a9783319017631 _9978-3-319-01763-1 |
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| 024 | 7 |
_a10.1007/978-3-319-01763-1 _2doi |
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| 050 | 4 | _aHF5601-5688 | |
| 050 | 4 | _aHF5667-5668.252 | |
| 072 | 7 |
_aKF _2bicssc |
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| 072 | 7 |
_aKFCM _2bicssc |
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| 072 | 7 |
_aBUS001040 _2bisacsh |
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| 072 | 7 |
_aBUS001010 _2bisacsh |
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| 082 | 0 | 4 |
_a657 _223 |
| 100 | 1 |
_aLandriani, Loris. _eauthor. |
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| 245 | 1 | 0 |
_aManagement and Valuation of Heritage Assets _h[electronic resource] : _bA Comparative Analysis Between Italy and USA / _cby Loris Landriani, Matteo Pozzoli. |
| 264 | 1 |
_aCham : _bSpringer International Publishing : _bImprint: Springer, _c2014. |
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| 300 |
_aVI, 152 p. 19 illus. _bonline resource. |
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| 336 |
_atext _btxt _2rdacontent |
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| 337 |
_acomputer _bc _2rdamedia |
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| 338 |
_aonline resource _bcr _2rdacarrier |
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| 347 |
_atext file _bPDF _2rda |
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| 490 | 1 |
_aSpringerBriefs in Business, _x2191-5482 |
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| 505 | 0 | _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. | |
| 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. | ||
| 650 | 0 | _aBusiness. | |
| 650 | 0 | _aAccounting. | |
| 650 | 0 | _aBookkeeping. | |
| 650 | 0 | _aBusiness ethics. | |
| 650 | 0 | _aPublic administration. | |
| 650 | 1 | 4 | _aBusiness and Management. |
| 650 | 2 | 4 | _aAccounting/Auditing. |
| 650 | 2 | 4 | _aBusiness Ethics. |
| 650 | 2 | 4 | _aPublic Administration. |
| 700 | 1 |
_aPozzoli, Matteo. _eauthor. |
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| 710 | 2 | _aSpringerLink (Online service) | |
| 773 | 0 | _tSpringer eBooks | |
| 776 | 0 | 8 |
_iPrinted edition: _z9783319017624 |
| 830 | 0 |
_aSpringerBriefs in Business, _x2191-5482 |
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| 856 | 4 | 0 | _uhttp://dx.doi.org/10.1007/978-3-319-01763-1 |
| 912 | _aZDB-2-SBE | ||
| 942 | _cEBK | ||
| 999 |
_c51335 _d51335 |
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