Capitilisation of Heritage Assets
June 2007 issue of AIM Bulletin has short article on issue of capitilisation of heritage assets - Accountants want Museum to include value of museum collections, while museums believe they have no value as the museum will not be willing in any circumstances to sell this assets.
AIM believe that the acquisition and disposal should be removed from the profit and loss statements.
AIM - Assoc of Independent Museums
AIM believe that the acquisition and disposal should be removed from the profit and loss statements.
AIM - Assoc of Independent Museums
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