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Financial reporting exposure draft 40 accounting for heritage assets

By: Publication details: London Acounting Standards Board 2006Description: 40 p. $2 1 cmISBN:
  • 9781841408569
Subject(s): 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
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.