IDEAS home Printed from https://ideas.repec.org/a/mul/jkrece/doi10.1446-116313y2024i2-3p487-491.html
   My bibliography  Save this article

The perspective on financial reporting for heritage assets within the international public sector accounting standards board's due process

Author

Listed:
  • Lucia Biondi
  • Fabio Giulio Grandis
  • Daniele Vari

Abstract

Heritage assets (HA) financial reporting represents a critical issue that needs to be addressed regarding public sector accounting harmonisation. The debate on this topic started over forty years ago and continues to date. Following prior research on the International Public Sector Accounting Standards Board (IPSASB)'s due process, this research aims to deepen stakeholders' viewpoints on HA accounting treatment and understand whether the IPSASB considered their opinions when developing the International Public Sector Accounting Standard (IPSAS) 45. To achieve this goal, we adopted a content analysis of the comment letters (CL) to the Exposure Draft (ED) 78 sent by different respondents with regards to some Specific Matters for Comments (SMCs) related to HA as primary and qualitative research method Furthermore, we classified respondents to investigate if their background influences their points of view.

Suggested Citation

  • Lucia Biondi & Fabio Giulio Grandis & Daniele Vari, 2024. "The perspective on financial reporting for heritage assets within the international public sector accounting standards board's due process," Economia della Cultura, Società editrice il Mulino, issue 2-3, pages 487-491.
  • Handle: RePEc:mul:jkrece:doi:10.1446/116313:y:2024:i:2-3:p:487-491
    as

    Download full text from publisher

    File URL: https://www.rivisteweb.it/download/article/10.1446/116313
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://www.rivisteweb.it/doi/10.1446/116313
    Download Restriction: no
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mul:jkrece:doi:10.1446/116313:y:2024:i:2-3:p:487-491. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: the person in charge (email available below). General contact details of provider: https://www.rivisteweb.it/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.