Fictions and mirages: measuring and auditing the immeasurable in monetary terms
本文批判会计标准制定者将金融价值强加于一切事物，包括非营利文化机构的公共收藏，质疑以货币衡量不可衡量之物的合理性。
Accounting standard setters evidently envision financial value in everything. Indeed, when accountants hear the word "value" or "valuation", the preceding word of "financial" literally jumps into their minds. Evidently, they cannot escape this bondage to monetary measurement. Do you imagine a future in which public cultural, heritage and scientific collections of not-for-profit cultural heritage or arts institutions, should accounting standard-setters get their way, will have an additional key feature for all visitors to these venues?