Governmental Financial Reporting of Heritage Assets From a User Needs Perspective
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Uploaded by Natalia Aversano
Uploaded date: August 01, 2014
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Publication date
August 01, 2014
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Abstract
The implementation of IPSASs in European Union countries and the harmonization of governmental financial reporting are intended to respond to the needs of citizens.
An important characteristic of reforms to governmental accounting and financial reporting is the incorporation within the accounting systems of all public authority assets, which include the case of ‘heritage assets’. This paper investigates to what extent IPSAS 17 responds to user needs of governmental financial reporting about heritage assets by conducting a survey of mayors and councillors in the Italian local government.
An important characteristic of reforms to governmental accounting and financial reporting is the incorporation within the accounting systems of all public authority assets, which include the case of ‘heritage assets’. This paper investigates to what extent IPSAS 17 responds to user needs of governmental financial reporting about heritage assets by conducting a survey of mayors and councillors in the Italian local government.
Preferred Citation
Aversano, N., & Christiaens, J. (2014). Governmental financial reporting of heritage assets from a user needs perspective. Financial Accountability & Management, 30(2), 150-174.
Keywords
IPSAS 17, user needs, heritage assets, local government
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Category
International Accounting / Accounting Harmonization
Type of Paper
Published paper
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From the journal
