Financial reporting exposure draft 40 accounting for heritage assets
Publication details: London Acounting Standards Board 2006Description: 40 p. $2 1 cmISBN:- 9781841408569
- 657.3 $2 18
| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Book | London Books | 657.3 ACC (Browse shelf(Opens below)) | 1 | Available | 30073580 |
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.