The accounting standard FRS 30 set out disclosure requirements for reporting heritage assets. Heritage assets are covered by Section 34 of FRS 102 under new UK GAAP.
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Financial Reporting Standard 30: Heritage Assets
This is the full text of the original standard as issued by the Accounting Standards Board in June 2009.
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)
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)
Memorandum of comment submitted by the ICAEW on 30 May 2006 in response to the ASB discussion paper of the same title.
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.
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