The International Public Sector Accounting Standards Board of the International Federation of Accountants issued exposure draft ED78 Property Plant and Equipment in April 2021. It proposes valuing ‘heritage items’ for recognition as ‘heritage assets’ in statements of financial position. This proposed requirement for global application casts the spotlight on a highly controversial topic in regulated financial reporting. The monetary valuation of cultural, heritage and scientific collections of public not-for-profit museums, art galleries and similar repositories has been subject to considerable discussion and debate for the past three decades. Our purpose is to critically examine this perennial financial reporting controversary, in the context of the three conceptions of accounting: accounting as technical practice, social practice and moral practice as articulated in the definition of accounting proposed by Carnegie et al. (2021a, 2021b) for discussion, debate and potential adoption in the accounting profession, including by accounting standard setters in all sectors. This article is intended to challenge accounting to enhanced self-awareness in reaching its full potential.

中文翻译：

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作为技术、社会和道德实践的会计：财务报告中公共文化、遗产和科学收藏品的货币估值

国际会计师联合会国际公共部门会计准则委员会发布征求意见稿ED78 Property Plant and Equipmen2021 年 4 月。它建议对“遗产项目”进行估值，以便在财务状况表中将其确认为“遗产资产”。这一拟议的全球应用要求将焦点投向了受监管的财务报告中一个极具争议的话题。在过去的三十年里，公共非营利博物馆、艺术画廊和类似资料库的文化、遗产和科学收藏品的货币估价一直受到大量讨论和争论。我们的目的是在会计的三个概念的背景下批判性地审视这一长期存在的财务报告争议：会计作为技术实践、社会实践和道德实践，如卡内基等人提出的会计定义所阐明的那样。(2021a, 2021b) 供讨论，会计行业的辩论和潜在采用，包括所有部门的会计准则制定者。本文旨在挑战会计以增强自我意识以充分发挥其潜力。