Authors :
Ridha Mohanad Al-Salman; Akeel Hamza Almagtome
Volume/Issue :
Volume 7 - 2022, Issue 8 - August
Google Scholar :
https://bit.ly/3IIfn9N
Scribd :
https://bit.ly/3qcwycw
DOI :
https://doi.org/10.5281/zenodo.7047280
Abstract :
This paper aims to study, analyze and compare
international standards in the public sector that are
concerned with reporting on heritage assets by presenting
different accounting treatments for heritage assets from
the experiences of many countries. The theoretical side
deals with introducing the concept of heritage assets, their
characteristics, and classifications. We will address this
topic, the definition of accounting standards, and the need
for accounting standardization. First, we will address the
International Public Sector Accounting Standards Board
(IPSASB). Then, we will address the concept of the
accounting basis, the types of accounting foundations
used, and the extent to which different authorities
worldwide have adopted the accrual basis. Then, we will
address Criterion 17 of (IPSASB), which is concerned
with property, factories, and equipment, and the
paragraphs related to heritage assets, as well as several
different local standards for the most important countries
of the world that took care of this aspect of the research
components
Keywords :
Heritage Assets; accounting measurement; Iraqi tourism; Revenues.
This paper aims to study, analyze and compare
international standards in the public sector that are
concerned with reporting on heritage assets by presenting
different accounting treatments for heritage assets from
the experiences of many countries. The theoretical side
deals with introducing the concept of heritage assets, their
characteristics, and classifications. We will address this
topic, the definition of accounting standards, and the need
for accounting standardization. First, we will address the
International Public Sector Accounting Standards Board
(IPSASB). Then, we will address the concept of the
accounting basis, the types of accounting foundations
used, and the extent to which different authorities
worldwide have adopted the accrual basis. Then, we will
address Criterion 17 of (IPSASB), which is concerned
with property, factories, and equipment, and the
paragraphs related to heritage assets, as well as several
different local standards for the most important countries
of the world that took care of this aspect of the research
components
Keywords :
Heritage Assets; accounting measurement; Iraqi tourism; Revenues.