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Assessment of Museum Items

Author

Listed:
  • Y. Kaliuha

    (National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine)

  • O. Gerasymenko

    (National State Tax Service University of Ukraine, Kyiv, Ukraine)

Abstract

The expediency of assessment of museum items on the basis of the degree of exclusiveness (scientific and historical, scientific and artistic, and other scientific and informative value) is substanti ated. The approaches to assessment of museum items (as a part of the heritage assets) in national and international accounting standards for the public sector are investigated. Proposals concerning the application of valuation at initial cost in Ukraine are substantiated. In case of its absence one should recognize fair value instead of conditional one. Museum items that are not assessed on the reporting date and do not meet the recognition criteria should be disclosed in the off-balance sheet accounting by the symbolic value with subsequent disclosure in the Notes to the financial statements.

Suggested Citation

  • Y. Kaliuha & O. Gerasymenko, 2018. "Assessment of Museum Items," Вестник Киевского национального университета имени Тараса Шевченко. Экономика., Socionet;Киевский национальный университет имени Тараса Шевченко, vol. 5(200), pages 19-26.
    • Handle: RePEc:scn:pnoeeq:200a3
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    File URL: https://socionet.ru/~visnyk/files/200-19-26.pdf
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