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Author:   Josette Caruana (University of Malta, Malta) ,  Marco Bisogno (University of Salerno, Italy) ,  Mariafrancesca Sicilia (University of Bergamo, Italy)
Publisher:   Emerald Publishing Limited
Imprint:   Emerald Publishing Limited
Dimensions:   Width: 15.20cm , Height: 2.00cm , Length: 22.90cm
Weight:   0.529kg
ISBN:  

9781801171625

ISBN 10:   1801171629
Pages:   280
Publication Date:   20 March 2023
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Hardback
Publisher's Status:   Active
Availability:   In Print  
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Table of Contents

Foreword; Sandra Cohen INTRODUCTION Chapter 1. Exploring the Measurement Dilemma in Public Sector Financial Reporting; Josette Caruana, Marco Bisogno, and Mariafrancesca Sicilia FRAMEWORKS AND METHODOLOGIES Chapter 2. Pathways for Implementing an Asset Information Framework for the Valuation and Management of Fixed Assets; Mohamed Salah and Marco Bisogno Chapter 3. Accounting for Public Sector Assets: Comparing Historical Cost and Current Value Models; Yuri Biondi and Lasse Oulasvirta Chapter 4. The Principle of Prudence in Government Accounting; Berit Adam, Jens Heiling, and Tim Meglitsch Chapter 5. The Applicability of the Current Operational Value for the Measurement of Assets in the Public Sector; Kamira Sánchez and Fabrizio Mocavini MEASURING AND REPORTING THE ELEMENTS IN FINANCIAL STATEMENTS Chapter 6. The Measurement of Income and Expenditure: Comparing Public Accounts and National Accounts; Giovanna Dabbicco and Josette Caruana Chapter 7. The Relevance of the Consolidated Financial Statement in the Measurement of Local Government Liabilities; Cristian Carini and Claudio Teodori Chapter 8. Public Administrations’ Equity (Net Assets): Where Problems of Evaluation and Measurement Walk Together; Riccardo Mussari, Pasquale Ruggiero, and Daniela Sorrentino FOCUSING ON HERITAGE Chapter 9. Measurement and Reporting of Heritage Assets - Insights from Practice in New Zealand; Nives Botica Redmayne, Fawzi Laswad, and Dimu Ehalaiye Chapter 10. Measuring Heritage Assets in Public Sector Financial Reporting: Dream or Reality?; Lucia Biondi, Fabio Giulio Grandis, and Daniele Vari Chapter 11. Towards Convergence of Heritage Accounting Perspectives: The Public Sector and the Private Not-for-Profit Sector; Natalia Aversano and Johan Christiaens

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Author Information

Josette Caruana is Associate Professor in the Department of Accountancy, University of Malta, Malta and a certified public accountant. Marco Bisogno is Associate Professor in Accounting in the Department of Management & Innovation Systems, University of Salerno, Italy. Mariafrancesca Sicilia is a Full Professor in Public Sector Management and Accounting in the Department of Management, University of Bergamo, Italy.

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