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FRS 30: Heritage assets

The accounting standard FRS 30 sets out disclosure requirements for reporting heritage assets. Find articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments.

What's on this page?

  • Full-text standard
  • ICAEW guidance and support
  • FRC news
  • Online articles
  • Articles and books from the Library

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Full-text standard

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.

ICAEW guidance and support

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.

FRC news

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.

Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided subject to suppliers' terms of use.

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

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 supply service.

New UK GAAP

Heritage assets are covered by Section 34 of FRS 102.

Can't find what you are looking for?

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