I think this discussion has already missed the point. The valuation of
archives or corporate information as an intangible asset relates to their
current or future worth to an organisation in its objectives rather than
their worth at an auction. I was talking to an accountant yesterday about this
who believes that the Accounting Standard in question relates to goodwill
and corporate identity. They didnt seem to think it possible to assign
a balance sheet value to a piece of information or a record.
Chris Campbell, Records Manager, British Council
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