Accounting for Zoo Animals: it is a Jungle out there

Angela Tan-Kantor, Malcolm Abbott

Research output: Contribution to journalArticlepeer-review

1 Citation (Scopus)


The purpose of this study is to review how the asset measurement of zoo animals is undertaken. Zoo animals are a zoo’s greatest asset, and from its stewardship perspective, its balance sheet should reflect the value of the
animals. The asset measurement of zoo animals underpins the ability of zoos to account for the animals they hold via their annual financial reporting. At present, there is no definitive, internationally recognised accounting framework and guidance on asset measurement techniques for zoo animals. The research question of this paper is, therefore: (i) to provide a review of current reporting requirements for zoo animals; (ii) to investigate the types and extent of asset measurement and financial reporting of zoo animals; and (iii) to determine what
the commonly used alternatives are. A descriptive survey of existing financial reporting practices is applied to this research to explore the asset measurement techniques of zoo animals by examining published annual reports.
Original languageEnglish
Pages (from-to)91-105
Number of pages15
JournalAustralian Accounting Review
Issue number1
Publication statusPublished - Mar 2022


Dive into the research topics of 'Accounting for Zoo Animals: it is a Jungle out there'. Together they form a unique fingerprint.

Cite this