Advanced search
Publication Cover
Public Money & Management Volume 41, 2021 - Issue 4
Submit an article Journal homepage
746
Views
19
CrossRef citations to date
0
Altmetric
Papers

Heritage assets in the due process of the International Public Sector Accounting Standards Board (IPSASB)

Anschi De Wolfa Ghent University, BelgiumORCID Iconhttps://orcid.org/0000-0003-2755-8955
ORCID Icon,
Johan Christiaensa Ghent University, BelgiumORCID Iconhttps://orcid.org/0000-0003-4939-8331
ORCID Icon &
Natalia Aversanob University of Basilicata, ItalyORCID Iconhttps://orcid.org/0000-0002-5676-6908
ORCID Icon
Pages 325-335 | Published online: 17 Feb 2020

Citations (19)

Keep up to date with the latest research on this topic with citation updates for this article.

Subscribe to citation updates

Read on this site (5)

Anschi De Wolf & Johan Christiaens. (2023) The hurdle model: Analysing the influence of country characteristics on participation in IPSASB’s due process. Public Money & Management 43:8, pages 849-857.
Read now
Fábio Albuquerque, Paula Gomes dos Santos, Eugênia Paiva da Penha & Daniel Silva. (2023) Assessing the stakeholders’ responses in public discussions of IPSASB standards from a cultural perspective. Public Money & Management 0:0, pages 1-10.
Read now
Johan Christiaens. (2022) Debate: Are government buildings, roads, defence equipment and similar structures really assets?. Public Money & Management 42:7, pages 478-479.
Read now
Giovanna Dabbicco. (2021) Emerging accounting patterns: accounting for natural resources. Public Money & Management 41:3, pages 213-222.
Read now
Bima Rafly Fachrezzi. Accounting for cultural heritage management: Resilience, sustainability and accountability. The Social Science Journal 0:0, pages 1-4.
Read now

Articles from other publishers (14)

Daniela Argento & Jan van Helden. (2023) Are public sector accounting researchers going through an identity shift due to the increasing importance of journal rankings?. Critical Perspectives on Accounting 96, pages 102537.
Crossref
Sandra Cohen, Francesca Manes Rossi & Isabel Brusca. (2022) Public sector accounting harmonization in the European Union through the lens of the garbage can model. Financial Accountability & Management 39:3, pages 471-492.
Crossref
Paula Gomes dos Santos, Fábio Albuquerque & Maria Eugênia Paiva da Penha. 2023. Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector. Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector 172 188 .
Garry D. Carnegie & Eiichiro Kudo. (2022) Whither monetary values of public cultural, heritage and scientific collections for financial reporting purposes. Journal of Public Budgeting, Accounting & Financial Management 35:2, pages 192-197.
Crossref
Andrey I. Artemenkov. (2023) Market Value as a Specie of Public Value: Incorporation of Externalities, Including in the Context of the Azerbaijan Post-War Reconstruction Process. SSRN Electronic Journal.
Crossref
Alejandra-María Cabrera-Martínez, Juan-José Igartua-Perosanz & Antonino Vidal-Ortega. (2023) Usos sociales, beneficios socioeconómicos e indicadores en el patrimonio cultural: un estudio correlacional. HiSTOReLo. Revista de Historia Regional y Local 15:32, pages 282-312.
Crossref
Garry D. Carnegie, Paolo Ferri, Lee D. Parker, Shannon I. L. Sidaway & Eva E. Tsahuridu. (2022) Accounting as Technical, Social and Moral Practice: The Monetary Valuation of Public Cultural, Heritage and Scientific Collections in Financial Reports. Australian Accounting Review 32:4, pages 460-472.
Crossref
Marco Bisogno, Francesca Manes‐Rossi & Mariafrancesca Sicilia. (2022) Designing international public sector accounting standards: An analysis of constituents’ participation through comment letters. Financial Accountability & Management 38:4, pages 661-685.
Crossref
Zubir Azhar, Ervina Alfan, Krishnen Kishan & Nurul Husna Assanah. (2021) Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review. Australian Accounting Review 32:1, pages 36-62.
Crossref
Natalia Aversano, Giuseppe Nicolò, Giuseppe Sannino & Paolo Tartaglia Polcini. 2022. Public Sector Accounting, Financial Accountability and Viability in Times of Crisis. Public Sector Accounting, Financial Accountability and Viability in Times of Crisis 75 99 .
Lucia Biondi, Fabio Giulio Grandis & Giorgia Mattei. (2021) Heritage assets in financial reporting: a critical analysis of the IPSASB's consultation paper. Journal of Public Budgeting, Accounting & Financial Management 33:5, pages 533-551.
Crossref
Anschi De Wolf & Johan Christiaens. (2021) Stakeholder participation in the development of International Public Sector Accounting Standard 42, Social Benefits . Financial Accountability & Management.
Crossref
Paolo Ferri, Shannon I.L. Sidaway & Garry D. Carnegie. (2021) The paradox of accounting for cultural heritage: a longitudinal study on the financial reporting of heritage assets of major Australian public cultural institutions (1992–2019). Accounting, Auditing & Accountability Journal 34:4, pages 983-1012.
Crossref
Hassan OudaHassan Ouda. 2021. Practice-Relevant Accrual Accounting for the Public Sector. Practice-Relevant Accrual Accounting for the Public Sector 61 121 .

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.