Governmental Financial Reporting of Heritage Assets From a User Needs Perspective

被引：26
作者：
Aversano, Natalia [1 ]
Christiaens, Johan [2 ]
机构：
[1] Univ Salerno, Publ Sect Accounting, Salerno, Italy
[2] Univ Ghent, Nonprofit & Publ Sect Accountancy, Ghent, Belgium
来源：
FINANCIAL ACCOUNTABILITY & MANAGEMENT | 2014年 / 30卷 / 02期
基金：
欧盟地平线“2020”;
关键词：
IPSAS; 17; user needs; heritage assets; local government;
D O I：
10.1111/faam.12032
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
The implementation of IPSASs in European Union countries and the harmonization of governmental financial reporting are intended to respond to the needs of citizens. An important characteristic of reforms to governmental accounting and financial reporting is the incorporation within the accounting systems of all public authority assets, which include the case of 'heritage assets'. This paper investigates to what extent IPSAS 17 responds to user needs of governmental financial reporting about heritage assets by conducting a survey of mayors and councillors in the Italian local government.
引用
收藏
页码：150 / 174
页数：25
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