Management and Valuation of Heritage Assets

A Comparative Analysis Between Italy and USA

  • Loris Landriani
  • Matteo Pozzoli

Part of the SpringerBriefs in Business book series (BRIEFSBUSINESS)

Table of contents

  1. Front Matter
    Pages i-vi
  2. Loris Landriani, Matteo Pozzoli
    Pages 1-3
  3. Loris Landriani, Matteo Pozzoli
    Pages 5-7
  4. Loris Landriani, Matteo Pozzoli
    Pages 55-98
  5. Loris Landriani, Matteo Pozzoli
    Pages 99-112
  6. Loris Landriani, Matteo Pozzoli
    Pages 113-147
  7. Loris Landriani, Matteo Pozzoli
    Pages 149-152

About this book


The valuation of Heritage Assets (HA), which are a vital resource for the non-profit public or private organizations operating in the heritage sector is on the one hand sometimes difficult to do, and on the other, can be excessively costly with respect to the correlated disclosure benefits. The growing application of the (full or modified) accrual basis of accounting in the public and non-profit sectors has extended and reanimated this issue. This book applies the comparative method, in order to provide new information on the analyzed subject. Specifically, after having investigated the different theoretical and technical proposals, it compares the reporting behavior of significant cases of Italian and American public and private organizations, coming from different cultural and management approaches. Proposing a link between the managerial and reporting issues of the organizations involved in the management and maintenance of heritage assets, this book is crucial in the task to optimize the performance of organizations in this sector.


Asset Management Assets Valuation Heritage Assets International Public Sector Accounting Standards Public Good Valuation Standards

Authors and affiliations

  • Loris Landriani
    • 1
  • Matteo Pozzoli
    • 2
  1. 1.Department of Business ManagementParthenope University of NaplesNaplesItaly
  2. 2.Department of LawParthenope University of NaplesNaplesItaly

Bibliographic information

  • DOI
  • Copyright Information The Author(s) 2014
  • Publisher Name Springer, Cham
  • eBook Packages Business and Economics
  • Print ISBN 978-3-319-01762-4
  • Online ISBN 978-3-319-01763-1
  • Series Print ISSN 2191-5482
  • Series Online ISSN 2191-5490
  • About this book