Management and Valuation of Heritage Assets

A Comparative Analysis Between Italy and USA

AvLoris Landriani,Matteo Pozzoli

Häftad, Engelska, 2013

Del i serien SpringerBriefs in Business

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Beskrivning

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.

Produktinformation

Utgivningsdatum:2013-11-13
Mått:155 x 235 x 9 mm
Vikt:254 g
Format:Häftad
Språk:Engelska
Serie:SpringerBriefs in Business
Antal sidor:152
Upplaga:2014
Förlag:Springer International Publishing AG
ISBN:9783319017624

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Mer om författaren

Loris Landriani is an associate professor at the Università degli Studi di Napoli "Parthenope", where he teaches Business Administration. His field of research focuses on Local Public Services, with specific reference to public transportation firms and heritage assets. He has published many articles and texts on these issues.Matteo Pozzoli is an associate professor at the Università degli Studi di Napoli "Parthenope", where he teaches Financial Accounting. His research focuses on financial reporting for businesses and nonprofit entities. He also served as a senior staff member of the studies and research department of CNDCEC, the Italian accountants' professional association. He has published many articles and texts in these areas.

Innehållsförteckning

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.