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This standard and all other old UK GAAP FRSs have been withdrawn for reporting periods starting on or after 1 January 2015.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.
How can I get a copy of this standard?
Consolidated standard
There is no free consolidated version of FRS 30 available online.
However, we can provide copies of the consolidated standard, which includes amendments, through the Library's premium databases by email. Contact us by phone on +44 (0)20 7920 8620 or by email at library@icaew.com for more information.
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.
ICAEW guidance and support
Corporate 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
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