In recent years, accounting for heritage assets has evolved but continuing the diversity in reporting practices remains problematic. Traditional cash-based budgets are still common in governmental accounting in some countries, but these ignore heritage assets as they are non-realisable and often...

Heritage assets (HAs) are important goods or properties that define a country’s culture, history, and identity. Public sector entities are the primary custodians of a nation’s heritage properties; however, many local museums and historic houses are managed by private not-for-profit (NFP)...

Dieses Büchlein erscheint in einer Reihe von Attac, einer globalisierungskritischen Nichtregierungsorganisation. Die Autoren setzen sich zum Ziel, ihren Leser*innen eine Einführung in finanztechnische Zusammenhänge zu vermitteln. Geld fassen sie dabei als gesellschaftliches Gut auf, das viele...