Financial reporting exposure draft 40 accounting for heritage assets

By:

Accounting Standards Board

Publication details: London Acounting Standards Board 2006Description: 40 p. $2 1 cmISBN:

9781841408569

Subject(s):

MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING-FINANCIAL REPORTING

LOC classification:

657.3 $2 18

Partial contents:

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

Summary: 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.

Holdings ( 1 )
Title notes ( 2 )

Holdings
Item type	Current library	Call number	Copy number	Status	Barcode
Book	London Books	657.3 ACC (Browse shelf(Opens below))	1	Available	30073580

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Previous	657 MAC International accounting standards: a guide to preparing accounts	657 MIN Economy and financial management in construction	657.3 Accounting and finance for building and surveying	657.3 ACC Financial reporting exposure draft 40 accounting for heritage assets	657.3 INT International Financial Reporting Standards 2017 Part A the conceptual framework and requirements	657.3 INT International Financial Reporting Standards 2017 Part B the accompanying documents	657.3 INT International Financial Reporting Standards 2017 Part B the accompanying documents	Next

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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