The accounting standard FRS 30 sets out disclosure requirements for reporting heritage assets. On this page you can access a range of articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments.
Full-text standard
Financial Reporting Standard 30: Heritage Assets (PDF 252.68kb/54 pages)
As issued by the Accounting Standards Board (ASB) in June 2009.
Online articles
The library provides access to a range of articles in full text from leading business, finance and management journals.
You will need to be logged-in to the website to gain full access to the range of articles available online.
Useful links
ICAEW
Financial Reporting Faculty
The faculty offers assistance and support in IFRS, UK GAAP and other aspects of business reporting. It offers technical briefings and factsheets, IFRS and UK GAAP standards-trackers, plus practical advice from industry experts and working accountants.
Accounting for heritage assets (ICAEW REP 31/07) (PDF 143.50kb/11 pages)
Memorandum of comment submitted by the ICAEW on 24 April 2007 to the ASB in response to Financial Reporting Exposure Draft 40: Accounting for Heritage Assets.
Heritage assets: can accounting do better? (ICAEW REP 33/06) (PDF 117.12kb/8 pages)
Memorandum of comment submitted by the ICAEW on 30 May 2006 in reponse to the ASB discussion paper of the same title.
Press releases
ASB Requires New Disclosures for Heritage Assets
Press notice issued by the ASB on 19 June 2009.
ASB chooses enhanced disclosure as a way forward in Accounting for Heritage Assets
Press notice issued by the ASB on 11 June 2008.
ASB Issues Exposure Draft on Accounting for Heritage Assets
Press notice issued by the ASB on 19 December 2006.
ASB publishes Discussion Paper ‘Heritage Assets: can accounting do better’
Press notice issued by the ASB on 27 January 2006.
Articles and books in the Library collection
To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document delivery service.
Can't find what you're looking for?
If you have any difficulty in finding the material you are looking for please contact the enquiry team by phone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.
The ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided 'as is' with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.