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.