文化遺産の会計と開示

概要

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This paper addresses accounting treatments(especially capitalisation) and disclosure treatmentsfor heritage assets from the accountingstandard (namely FRS) setting process by theU.K. Accounting Standards Board (ASB),along with a review of Discussion Paper (DP),FRED40, FRED42, and FRS30 issued by the ASB. “Capitalisation” is one of the most controversialissues in the accounting for heritageassets. At first, ASB tried to replace the approachcalled a “mixed capitalisation approach”for capitalisation of heritage assets. This approach is not sufficiently conceptually soundbut only pragmatic because this suggests heritageassets accounted in accordance withFRS15. It means that only heritage assets whichacquired since the adoption of FRS15 (after 23March 2000) would be capitalised in the balance sheet. The ASB produces other alternativeapproaches (i.e. full capitalisation approachand valuation approach) for capitalisation ofheritage assets in DP and FRED40 listed aboveto replace the current approach. However, theASB has finally reverted to a mixed capitalisationapproach. All that can be said for certain isthat this approach is better, not the best approach. The following are the most important implicationsthat have been made by the ASB:heritage assets evidently meet the definition ofassets though they do not directly producecash inflow and cannot alienate without consent.