The Conceptual Framework, Museum Collections, and User-Oriented Financial Statements.
分析了博物馆对藏品进行会计处理的概念问题，包括现有原则和报告实践，以及美国财务会计准则委员会关于藏品的提案。
Abstract Analyzes the conceptual issues concerning accounting by museums for collection items and contributions of those items. Existing accounting principles and financial reporting practices; Proposal of the US Financial Accounting Standards Board on collection items; Collection items as assets.