Governmental financial reporting of heritage assets from a user needs perspective
Year of publication: |
2014
|
---|---|
Authors: | Aversano, Natalia ; Christiaens, Johan |
Published in: |
Financial accountability & management : in governments, public services and charities. - Oxford : Blackwell, ISSN 0267-4424, ZDB-ID 614414-7. - Vol. 30.2014, 2, p. 150-174
|
Subject: | IPSAS 17 | user needs | heritage assets | local government | Öffentliches Rechnungswesen | Public accounting | USA | United States | Kulturgüter | Cultural heritage | IPSAS |
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