Accrual accounting at different levels of the public sector: A systematic literature review

Z Azhar, E Alfan, K Kishan… - Australian Accounting …, 2022 - Wiley Online Library
This paper has two main objectives. Firstly, it reviews relevant literature on the experiences
of different levels of governments worldwide in adopting public sector accrual accounting …

The paradox of accounting for cultural heritage: a longitudinal study on the financial reporting of heritage assets of major Australian public cultural institutions (1992 …

P Ferri, SIL Sidaway, GD Carnegie - Accounting, Auditing & …, 2021 - emerald.com
Purpose The monetary valuation of cultural heritage of a selection of 16 major public, not-for-
profit Australian cultural institutions is examined over a period of almost three decades …

The income gap reporting framework in public not-for-profit organizations: the British Museum case

P Ferri, S Napolitano, L Zan - Journal of Management and Governance, 2023 - Springer
The income gap is the negative margin between earned income and operating expenses:
this is the main financial concern for not-for-profit entities (both public sector and …

Analisis kebijakan akuntansi koleksi bahan pustaka sebagai barang milik negara di Indonesia

FI Hayadi - Indonesian Treasury Review: Jurnal …, 2021 - itrev.kemenkeu.go.id
This study aims to analyze the practices of recording library material collection transactions
in the existing system and problems in accounting policies related to library material …

The income gap reporting framework in public not-for-profit organizations: the British Museum case

F Paolo, N Simone, Z Luca - 2023 - dlib.phenikaa-uni.edu.vn
The income gap is the negative margin between earned income and operating expenses:
this is the main financial concern for not-for-profit entities (both public sector and …

Heritage Assets: Reconhecimento, Mensuração e Evidenciação em Museus

C Pires, JK Niyama, IM Beuren… - Advances in Scientific …, 2022 - asaa.emnuvens.com.br
Method: A documentary research was carried out focusing on a quantitative approach. It was
analyzed financial statements of 42 Australian, 25 New Zealand, and 171 English museums …

Measurement and Reporting of Heritage Assets–Insights from Practice in New Zealand

NB Redmayne, F Laswad, D Ehalaiye - Measurement in Public Sector …, 2023 - emerald.com
In recent years, accounting for heritage assets has evolved but continuing the diversity in
reporting practices remains problematic. Traditional cash-based budgets are still common in …

[PDF][PDF] Paolo Ferri

SIL Sidaway, GD Carnegie - 2020 - academia.edu
Purpose–The monetary valuation of cultural heritage of a selection of 16 major public, not-
for-profit Australian cultural institutions is examined over a period of almost three decades …

[PDF][PDF] El tratamiento contable de los fondos documentales en las bibliotecas: una revisión documental de la casuística y la normativa nacional e internacional

LLC CUADROS - 2021 - cybertesis.unmsm.edu.pe
Se realizó un estudio para caracterizar el tratamiento contable que asumen las bibliotecas
sobre sus colecciones tomando como referentes cuatro dimensiones: categorización …

Research on Key Technology of Animation Scene Based on Computer Technology

X Guo - … on Education, Management, Computer and Society, 2016 - atlantis-press.com
Animation technology is a involves many disciplines cross technology, with the continuous
progress of science and technology, more and more new technology application to the …