This thesis is focused on the issue of valuation and reporting heritage assets. At first, there is an effort to define the term heritage assets. Categorization of these items is based on World Heritage List, which is compiled by the United Nations Educational, Scientific and Cultural Organization (UNESCO). The next part points to the relation between the cultural and economic concept of value, as well as the difference between these values and the price. The last part is devoted to the issue of accounting for heritage assets. Based on existing legislation and standardization, there is a summary of the options for the valuation and reporting heritage items.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:360412 |
| Date | January 2017 |
| Creators | Svobodová, Petra |
| Contributors | Zelenka, Vladimír, Svoboda, Michal |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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