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In the UK the situation is complicated. Currently museums should be
including museum objects acquired after April 2001 in their accounts as
"assets" (although I'm not sure how many do). They may if they wish do
this with objects acquired before April 2001 although I don't think many
do. Practice would be to show separate amounts for the museums
collections and the museums operational assets.
Document setting out the current rules is available here:
http://www.frc.org.uk/asb/technical/standards/pub0104.html
You can see what this looks like in practice on the English Heritage
accounts for 2006/2007 here:
http://www.english-heritage.org.uk/upload/pdf/Annual_Report_and_Accounts
_0607.pdf
(see pages 46-48, page 51 (paragraphs j and m) and pages 61-62 (notes
22-25)). I will let you make up your own mind how useful this is to
anyone other than a trained accountant.
The Accounting Standards Board (which sets the rules for the United
Kingdom and the Republic of Ireland) is currently going through a third
phase of consultation on changes to the rules and their consultation
documents are here:
http://www.frc.org.uk/asb/technical/projects/project0066.html
One of the International Public Sector Accounting Standards Board did do
a consulation exercise in 2006 and their paper is here:
http://www.ifac.org/PublicSector/ProjectHistory.php?ProjID=0061
There appears to be a difference of opinion between on the one side:
standards setters in the Accounting profession who want a consistant
conceptual approach and start from the point of view that everything is
an asset and all assets have a value; and on the other side museum
professionals (and many accounting professionals working in or with
museums) who understand the practical problems and can't see that the
information is of any use.
Trevor Reynolds
Collections Registrar
English Heritage 36 Hospital Fields Road, York, YO10 4DZ
Telephone +44 (0) 1904 610322 ext 24
-----Original Message-----
From: International Council of Museums Discussion List
[mailto:[log in to unmask]] On Behalf Of [log in to unmask]
Sent: 16 July 2008 11:15
To: [log in to unmask]
Subject: ICOM UKRAINA
Dear colleagues,
The government of our (Ukrainian) country at the moment is trying to
pass the law according to which all museum exhibits should be hold on
business accounting. This doesn't require to the general system of
accounting of museums exhibits.
Would you be so kind to inform us about existing such kind of practice
in the world? Can you give us the answer?
Please, we hope to your help.
Regards,
ICOM UKRAINA
Ms Julia Lytvynets
Membership Secretary
General Keeper, National Art Museum of Ukraine
vul.Ghrushhevs'kogo 6
01001 Kyiv
Ukraine
Tel/ Fax +38 044 230 9717
Email:[log in to unmask]
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