Towards convergence of heritage accounting perspectives : the public sector and the private not-for-profit sector
Year of publication: |
2023
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Authors: | Aversano, Natalia ; Christiaens, Johan |
Published in: |
Measurement in public sector financial reporting : theoretical basis and empirical evidence. - Bingley, U.K. : Emerald Publishing Limited, ISBN 978-1-80117-161-8. - 2023, p. 219-238
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Subject: | Heritage assets | not-for-profit organisations | IPSASs | accounting policy | accountability | third sector | Nonprofit-Organisation | Nonprofit organization | Öffentlicher Sektor | Public sector | Öffentliches Rechnungswesen | Public accounting | Rechnungswesen | Accounting | Privatwirtschaft | Private sector | Großbritannien | United Kingdom |
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