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- W4210588373 abstract "Abstract The purpose of this study is to review how the asset measurement of zoo animals is undertaken. Zoo animals are a zoo's greatest asset, and from its stewardship perspective, its balance sheet should reflect the value of the animals. The asset measurement of zoo animals underpins the ability of zoos to account for the animals they hold via their annual financial reporting. At present, there is no definitive, internationally recognised accounting framework and guidance on asset measurement techniques for zoo animals. The research question of this paper is, therefore: (i) to provide a review of current reporting requirements for zoo animals; (ii) to investigate the types and extent of asset measurement and financial reporting of zoo animals; and (iii) to determine what the commonly used alternatives are. A descriptive survey of existing financial reporting practices is applied to this research to explore the asset measurement techniques of zoo animals by examining published annual reports." @default.
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- W4210588373 date "2022-01-20" @default.
- W4210588373 modified "2023-10-16" @default.
- W4210588373 title "Accounting for Zoo Animals: It Is a Jungle Out There" @default.
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- W4210588373 doi "https://doi.org/10.1111/auar.12362" @default.
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