Heritage Asset

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A Heritage Asset is an Item that has value because of its contribution to a nation’s society, knowledge and/or culture.



References

2022

  • (Wikipedia, 2022) ⇒ https://en.wikipedia.org/wiki/heritage_asset Retrieved:2022-10-28.
    • A heritage asset is an item that has value because of its contribution to a nation’s society, knowledge and/or culture. They are usually physical assets, but some countries also use the term in relation to intangible social and spiritual inheritance. The term is found in several contexts: * In a formal accounting sense [1] * In the UK planning process
      • By museums, artistic and cultural organisations to describe collections in their care.
  1. Accounts Standard Board, June 2009, FRS 30 Financial Reporting Standard ‘Heritage Assets’