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Keywords: Asset valuation
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Journal Articles
Knowing “the price of everything and the value of nothing”: accounting for heritage assets
Available to Purchase
Accounting, Auditing & Accountability Journal (2005) 18 (3): 410–433.
Published: 01 June 2005
... Museums Asset valuation Standards New Zealand In 1865, [Walter Mantell] donated prime specimens from his father's collection, including the famous iguanodon tooth to the Colonial Museum (now the Museum of New Zealand) in Wellington, where they have remained ever since. The iguanodon tooth...
Journal Articles
The conceptual arguments concerning accounting for public heritage assets: a note
Available to Purchase
Accounting, Auditing & Accountability Journal (2005) 18 (3): 434–440.
Published: 01 June 2005
... of some of the museums to the accounting standards being imposed on them is soundly based in the economic theory of public goods. © Emerald Group Publishing Limited 2005 Heritage Asset valuation Museums Because of the conditions under which the benefits of PHA are provided, they become...
