АКТУАЛНИ ВЪПРОСИ, СВЪРЗАНИ С ОТЧИТАНЕТО НА КУЛТУРНО-ИСТОРИЧЕСКО НАСЛЕДСТВО В ОРГАНИЗАЦИИТЕ ОТ ПУБЛИЧНИЯ СЕКТОР
CURRENT ISSUES RELATED WITH CULTURAL-HISTORICAL HERITAGE REPORTING IN PUBLIC SECTOR ORGANIZATIONS

Author(s): Daniela Georgieva
Subject(s): Economy, Business Economy / Management
Published by: Икономически университет - Варна
Keywords: heritage; IPSAS; public sector accounting
Summary/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.

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