CURRENT ISSUES RELATEDWITH CULTURAL-HISTORICAL HERITAGEREPORTING IN PUBLIC SECTOR ORGANIZATIONS

Daniela Georgieva ()
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Daniela Georgieva: University of Economics – Varna, Bulgaria

Economic Science, education and the real economy: Development and interactions in the digital age, 2020, issue 1, 399-409

Abstract: This paper presents the problems which public sector organizations are facing with reporting the cultural and historical heritage that arise from the fact that they are often irreplaceable, characterized by increasing rarity, often with ethical or legal constraints of disposal options with them. The focus is on the ongoing work of the International Public Sector Accounting Standards Board of the Heritage project and the issues of recognition and measurement of the objects in the financial statements.

Keywords: heritage; IPSAS; public sector accounting (search for similar items in EconPapers)
JEL-codes: M48 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:vrn:cfdide:y:2020:i:1:p:399-409

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