Contents
Accounting for heritage assets- Definition of heritage assets
- Key issues
- Who controls heritage assets?
- Are the benefits measurable with reasonable accuracy?
- Is there a demand for financial information about heritage assets?
- Measuring heritage assets in financial terms
- Summary—Arguments against financial disclosure
- Approaches to the valuation of heritage assets
- Accounting for biological assets and agricultural produce
- Basic definitions in AASB 141
- Accounting for biological assets
- Key issues associated with SGARAs/biological assets
- Unique nature of SGARAs/biological assets
- Classification and reporting in financial reports
- AASB 141—Classification requirements
- How should SGARAs be measured?
- Accounting for agricultural produce
- Disclosure
- Opposition to AASB 1037 and AASB 141
Description
N/A
