000 00853cab a2200193 4500
001 L136453
008 070201n2007 000 0 eng u
035 _a(Sirsi) u136453
041 0 _aeng
100 1 _aSmith, Philip
245 0 0 _aMoney and monuments
260 _c2007
490 0 _aAccountancy
_v139(1362) February 2007, 22-25(4)
520 _aDiscusses how historical and ancient assets can be accounted for under new accountancy reporting standards. Argues that it may not be possible to put a realistic price on such assets as Stonehenge, the Elgin Marbles or work by Renaissance masters, and that the cost of valuation may be prohibitively high for organisations with large collections.
590 _aKA
651 4 _aUnited Kingdom
_y
690 _aBUILT ENVIRONMENT-BUILDING TYPES-HISTORIC BUILDINGS AND ANCIENT MONUMENTS
942 _n0
999 _c78301
_d78301