Read the following article and write a one page answer for each question. In doing so
correctly reference any sources you use, including the Elwood and Greenwood (2016) article.
Ellwood, S. and Greenwood, M. (2016) “Accounting for heritage assets: Does
measuring economic value ‘kill the cat?’” Critical Perspectives on Accounting, 38, pp.
1-13.
Question; What are the unique attributes of a heritage asset? Discuss why heritage assets were
not considered as accounting assets. Explain why that trend is now changing (you may need to include the general accounting definition of an asset). Use the two examples of heritage assets given in the posters as a reference in your answer.
correctly reference any sources you use, including the Elwood and Greenwood (2016) article.
Ellwood, S. and Greenwood, M. (2016) “Accounting for heritage assets: Does
measuring economic value ‘kill the cat?’” Critical Perspectives on Accounting, 38, pp.
1-13.
Question; What are the unique attributes of a heritage asset? Discuss why heritage assets were
not considered as accounting assets. Explain why that trend is now changing (you may need to include the general accounting definition of an asset). Use the two examples of heritage assets given in the posters as a reference in your answer.
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