The Accounting Measurement of Cultural Asset Heritage

Loris Landriani () and Matteo Pozzoli ()
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Loris Landriani: Parthenope University of Naples
Matteo Pozzoli: Parthenope University of Naples

Chapter Chapter 5 in Management and Valuation of Heritage Assets, 2014, pp 99-112 from Springer

Abstract: Abstract The accounting for heritage assets has been debated during the past years by scholars, professional bodies and standard setters. This chapter analyses some of the most meaningful proposals on recognition, valuation, measurement and presentation of heritage assets coming from the academic and professional worlds. The section takes into consideration the scientific profile of the debate and the professional criteria set out by technicians.

Keywords: Cash Flow; Contingent Valuation; Replacement Cost; Discount Cash Flow; Yield Capitalisation (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:spr:spbrcp:978-3-319-01763-1_5

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DOI: 10.1007/978-3-319-01763-1_5

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