Financial reporting exposure draft 40 accounting for heritage assets

Financial reporting exposure draft 40 accounting for heritage assets - London Acounting Standards Board 2006 - 40 p. $2 1 cm.

Preface -- Draft financial reporting standard: "Accounting for Heritage assets" -- Appendices to the FRED -- Appendice 1: the development of the exposure draft -- Appendice 2: illustrative examples of disclosures

Includes proposals for a new Financial Reporting Standard on Accounting for Heritage Assets. Developed from the Discussion Paper "Heritage Assets - can accounting do better?" published in January 2006. Aims entities mainly promoting knowledge and culture. Details that heritage assets consist of historic, artistic, scientific, technological, geophysical or environmental assets.

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9781841408569

657.3 $2 18