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Current Issues Relatedwith Cultural-Historical Heritagereporting In Public Sector Organizations

Author

Listed:
  • Daniela Georgieva

    (University of Economics – Varna, Bulgaria)

Abstract

This paper presents the problems which public sector organizations are facing with reporting the cultural and historical heritage that arise from the fact that they are often irreplaceable, characterized by increasing rarity, often with ethical or legal constraints of disposal options with them. The focus is on the ongoing work of the International Public Sector Accounting Standards Board of the Heritage project and the issues of recognition and measurement of the objects in the financial statements.

Suggested Citation

  • Daniela Georgieva, 2020. "Current Issues Relatedwith Cultural-Historical Heritagereporting In Public Sector Organizations," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 399-409.
    • Handle: RePEc:vrn:cfdide:y:2020:i:1:p:399-409
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    File URL: https://ue-varna.bg/~uevarna/uploads/filemanager/303/publishing-complex/2020/Economic_science_education_real_economy_T3_2020.pdf
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    More about this item

    Keywords

    heritage; IPSAS; public sector accounting;
    All these keywords.

    JEL classification:

    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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