FRS 30: Heritage assets
Find links to the accounting standard, technical summaries, useful guides and other resources on FRS 30 collated by ICAEW Library & Information Service.
The accounting standard FRS 30 set out disclosure requirements for reporting heritage assets. It was issued by the Accounting Standards Board in June 2009.
This standard and all other old UK GAAP FRSs have been withdrawn for reporting periods starting on or after 1 January 2015. Topics within heritage assets are covered by Section 34 of FRS 102 under new UK GAAP.
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There is no free consolidated version of FRS 30 available online.
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Unconsolidated standard and amendments as first issued
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.
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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.
Articles are available to logged-in ICAEW members, ACA students and other entitled users.
Articles and books in the Library collection
- View a list of articles and books in our collection on FRS 30 and assets accounting for heritage property
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