The Role of Heritage Assets in Public Financial Reporting: An assessment on the current status of financial reporting of heritage assets in Switzerland
In the wake of public financial management reforms, academics and practitioners have discussed and elaborated the impact of accounting reforms on heritage assets for more than three decades. Both national and international standard-setting bodies and the scientific community were not able to provide...
| Main Authors: | , , |
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| Format: | Article |
| Language: | deu |
| Published: |
Ubiquity Press
2015-12-01
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| Series: | Yearbook of Swiss Administrative Sciences |
| Subjects: | |
| Online Access: | https://www.ssas-yearbook.com/articles/88 |