Accounting for Heritage Assets

United Kingdom Accounting Standards Board (UK ASB) FRS 30, Heritage Assets

scarica l’allegato (PDF File252,7 Kbyte)


UK ASB, Financial Reporting Exposure Draft 42, Heritage Assets

scarica l’allegato (PDF File212,1 Kbyte)


Consultative Paper – Accounting for Heritage Assets Under the Accrual Basis of Accounting

scarica l’allegato (PDF File1612,6 Kbyte)


Kingstone University, Valuing Our Heritage. A discussion document

scarica l’allegato (PDF File380,8 Kbyte)


UK ASB, Financial Reporting Exposure Draft 40, Accounting for Heritage Assets

scarica l’allegato (PDF File213,1 Kbyte)


UK, ASB, Discussion Paper (2006), Heritage Assets: can accounting do better?

scarica l’allegato (PDF File356,8 Kbyte)