This book chapter intends to analyse a particular measurement basis, namely the ‘value in use’, regarding its definition and application in the public sector context. To this end, the current study assesses the development of a measurement practice in a particular jurisdiction, that is, Italy, compared with requirements in current International Public Sector Accounting Standards (IPSASs), in order to explore its suitability and practicability for a specific category of public sector assets, namely heritage assets.
Biondi, L., Grandis, F.G., Vari, D. (2023). Measuring Heritage Assets in Public Sector Financial Reporting: Dream or Reality?. In J. Caruana (a cura di), Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence (pp. 193-217). Emerald Publishing Limited [10.1108/978-1-80117-161-820231010].
Measuring Heritage Assets in Public Sector Financial Reporting: Dream or Reality?
Biondi, Lucia
;Grandis, Fabio Giulio;Vari, Daniele
2023-01-01
Abstract
This book chapter intends to analyse a particular measurement basis, namely the ‘value in use’, regarding its definition and application in the public sector context. To this end, the current study assesses the development of a measurement practice in a particular jurisdiction, that is, Italy, compared with requirements in current International Public Sector Accounting Standards (IPSASs), in order to explore its suitability and practicability for a specific category of public sector assets, namely heritage assets.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
