Financial reporting of cultural, heritage, scientific and community collections

Australian Accounting Review

Volumn 7, Issue 13, 1997, Pages 31-37

  Micallef, Frank ^a   Peirson, Graham ^a  

^a MONASH UNIVERSITY   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0004223615     PISSN: 10356908     EISSN: 18352561     Source Type: Journal    
DOI: 10.1111/j.1835-2561.1997.tb00025.x     Document Type: Article

References (17)

1. American Association of Museums, 1989, National Data Collection Survey, Washington DC.
2. Australian Accounting Research Foundation, 1995, Statement of Accounting Concepts SAC 4 Definition and Recognition of the Elements of Financial Statements, Melbourne, March.
3. Australian Accounting Research Foundation, 1990, Statement of Accounting Concepts SAC 2 Objective of General Purpose Financial Reporting, Melbourne, August.
4. Boreham, T., 1994, “Valuing Heritage Assets: Is it Worth the Cost and Trouble?", Business Review Weekly, 14 November.
5. Burritt, R.L., M. McCrae., and C. Benjamin., 1996, “What is a Public Sector Asset?", Australian Accounting Review, Vol. 6, No. 1, pp. 23-28.
6. Carnegie, G.D., and P.W. Wolnizer., 1995, “The Financial Value of Cultural, Heritage and Scientific Collections: An Accounting Fiction”, Australian Accounting Review, Vol. 5, No. 1, pp. 31-47.
7. Carnegie, G.D., and P.W. Wolnizer., 1994, “Valuation of Cultural and Heritage Collections for Financial Reporting Purposes”, report prepared for the Department of Arts, Sport and Tourism, Victoria, August.
8. Christensen, A.L., and R.M. Mohr., 1995, “Testing a Positive Theory Model of Museum Accounting Practices”, unpublished paper, Portland State University, May.
9. Economic and Budget Review Committee of the Parliament of Victoria, 1986, An Inquiry into Certain Matters Concerning the National Gallery of Victoria, December.
10. Donelly, W.J., and G.A. Miller., 1989, “Financial Reporting for Art Museums”, paper presented at the Mid-Atlantic Regional Meeting, American Accounting Association.
11. Financial Accounting Standards Board, 1993, Statement of Financial Accounting Standards SFAC No. 116 Accounting for Contributions Received and Contributions Made, Norwalk, Connecticut, June.
12. Financial Accounting Standards Board, 1989, “Survey of Users and Potential Users of Financial Statements of Museums and Similar Not-for-Profit Organizations”, unpublished paper, Stamford, Connecticut, August.
13. Financial Accounting Standards Board, 1985, Statement of Financial Accounting Concepts SFAC No. 6 Elements of Financial Statements, Norwalk, Connecticut, December.
14. Frey, B.S., 1994, “Cultural Economics and Museum Behaviour”, Scottish Journal of Political Economy, Vol. 41, No. 3, pp. 325-35.
15. Jaenicke, H.R., and A.S. Glazer., 1991, “Accounting for Museum Collections and Contributions of Collection Items”, special report for the American Association of Museums, Washington DC.
16. Larkin, R.F., 1989, Letter to Patricia Williams, American Association of Museums, 28 March.
17. Public Accounts and Estimates Committee of the Parliament of Victoria, 1995, “Final Report on the State’s Budget and Financial Management Framework”, October.