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https://doi.org/10.21256/zhaw-4663| Publikationstyp: | Beitrag in wissenschaftlicher Zeitschrift |
| Art der Begutachtung: | Peer review (Publikation) |
| Titel: | The role of heritage assets in public financial reporting : an assessment on the current status of financial reporting of heritage assets in Switzerland |
| Autor/-in: | Schuler, Christoph Fuchs, Sandro Bergmann, Andreas |
| DOI: | 10.21256/zhaw-4663 |
| Erschienen in: | Yearbook of Swiss Administrative Science |
| Seite(n): | 197 |
| Seiten bis: | 211 |
| Erscheinungsdatum: | 1-Jan-2015 |
| Verlag / Hrsg. Institution: | Schweizerische Gesellschaft für Verwaltungswissenschaften |
| ISSN: | 2296-8717 2296-8725 |
| Sprache: | Englisch |
| Schlagwörter: | IPSAS; Public financial management; Heritage assets; Financial reporting |
| Fachgebiet (DDC): | 350: Öffentliche Verwaltung 658.1: Organisation und Finanzen |
| Zusammenfassung: | In the wake of public financial management reforms, academics and practitioners have discussed and elaborated the impact of accounting reforms on heritage assets for more than three decades. Both national and international standard-setting bodies and the scientific community were not able to provide a common definition for heritage asset in an accounting context. This article presents the most relevant definitions used in public financial management as well as it elaborates on the critical issues concerning recognition, measurement and disclosure of heritage assets. Based on publicly accessible documents from twenty Swiss states and selected interviews with accounting officers from these states this paper presents an overview of what importance is being given to heritage assets in public financial reporting in Switzerland. The empirical results indicate that despite modern public financial management regimes (i.e. HAM2 or IPSAS) transparency regarding heritage assets remains very limited. As a result, recommendations for, but not limited to Switzerland are presented, which offer a possible approach to increase the level of information available on heritage assets in financial reporting. |
| URI: | https://www.ssas-yearbook.com/articles/abstract/88/ https://digitalcollection.zhaw.ch/handle/11475/8976 |
| Volltext Version: | Publizierte Version |
| Lizenz (gemäss Verlagsvertrag): | CC BY-NC 4.0: Namensnennung - Nicht kommerziell 4.0 International |
| Departement: | School of Management and Law |
| Organisationseinheit: | Institut für Verwaltungs-Management (IVM) |
| Enthalten in den Sammlungen: | Publikationen School of Management and Law |
Dateien zu dieser Ressource:
| Datei | Beschreibung | Größe | Format | |
|---|---|---|---|---|
| 2015_Schuler_role_of_heritage_assets_in_public_financial_reporting_cc_4.0.pdf | 75.95 kB | Adobe PDF |  Öffnen/Anzeigen |
Zur Langanzeige
Schuler, C., Fuchs, S., & Bergmann, A. (2015). The role of heritage assets in public financial reporting : an assessment on the current status of financial reporting of heritage assets in Switzerland. Yearbook of Swiss Administrative Science, 197–211. https://doi.org/10.21256/zhaw-4663
Schuler, C., Fuchs, S. and Bergmann, A. (2015) ‘The role of heritage assets in public financial reporting : an assessment on the current status of financial reporting of heritage assets in Switzerland’, Yearbook of Swiss Administrative Science, pp. 197–211. Available at: https://doi.org/10.21256/zhaw-4663.
C. Schuler, S. Fuchs, and A. Bergmann, “The role of heritage assets in public financial reporting : an assessment on the current status of financial reporting of heritage assets in Switzerland,” Yearbook of Swiss Administrative Science, pp. 197–211, Jan. 2015, doi: 10.21256/zhaw-4663.
SCHULER, Christoph, Sandro FUCHS und Andreas BERGMANN, 2015. The role of heritage assets in public financial reporting : an assessment on the current status of financial reporting of heritage assets in Switzerland. Yearbook of Swiss Administrative Science [online]. 1 Januar 2015. S. 197–211. DOI 10.21256/zhaw-4663. Verfügbar unter: https://www.ssas-yearbook.com/articles/abstract/88/
Schuler, Christoph, Sandro Fuchs, and Andreas Bergmann. 2015. “The Role of Heritage Assets in Public Financial Reporting : An Assessment on the Current Status of Financial Reporting of Heritage Assets in Switzerland.” Yearbook of Swiss Administrative Science, January, 197–211. https://doi.org/10.21256/zhaw-4663.
Schuler, Christoph, et al. “The Role of Heritage Assets in Public Financial Reporting : An Assessment on the Current Status of Financial Reporting of Heritage Assets in Switzerland.” Yearbook of Swiss Administrative Science, Jan. 2015, pp. 197–211, https://doi.org/10.21256/zhaw-4663.
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