000			01514cad a22002775a 4500
001			E147217
008			090416s2009 xxk f 000 0 eng d
035			_a(Sirsi) u147217
041	0		_aeng
050	0	4	_a333.332 $2 18
100	1		_aSayce, Sarah _cProfessor
245	0	0	_aValuing heritage assets _bfinal report of a research project, examining the case for the valuation of heritage assets _h[electronic resource]
260			_aLondon _bRICS _c2009
505	2		_aExecutive summary -- Background to the research project -- The definition and classification of heritage assets -- The benefits and challenges of recognition -- The challenges for preparers -- Valuation methodologies -- Alternative valuation approaches -- Conclusions and recommendations -- Appendix, selected bibliography
520			_aReports on research carried out by Kingston University on behalf of RICS and HM Treasury. Examines issues relating to the valuation of assets within the balance sheets of private and public sector organisations, and makes recommendations for changes to current practice, as set out in the Accounting Standards Board's Financial Reporting Exposure Drafts 40 and 42.
521			_aAdvanced
590			_aKA
651		4	_aUnited Kingdom _y
690			_aPROPERTY-PROPERTY APPRAISAL AND VALUATION
700	1		_aBritton, Paul
700	1		_aMorris, Alistair
700	1		_aSundberg, Anna
700	1		_aWatkins, David
856	4	0	_uhttps://eprints.kingston.ac.uk/15845/1/Sayce-S-15845.pdf
942			_n0
999			_c109480 _d109480