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- W1897700858 abstract "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." @default.
- W1897700858 created "2016-06-24" @default.
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- W1897700858 date "2014-04-03" @default.
- W1897700858 modified "2023-10-04" @default.
- W1897700858 title "Governmental Financial Reporting of Heritage Assets From a User Needs Perspective" @default.
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- W1897700858 doi "https://doi.org/10.1111/faam.12032" @default.
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