Heritage Assets: The Long-Running Controversy Over Taxonomy
Journal: International Journal of Multidisciplinary Research and Publications (Vol.5, No. 3)Publication Date: 2022-09-15
Authors : Ridha Mohanad Al-Salman; Akeel Hamza Almagtome;
Page : 48-52
Keywords : ;
Abstract
This study aims to shed light on the controversy surrounding the classification of heritage assets throughout history. This will be accomplished by presenting the viewpoints of various thinkers and accounting bodies regarding the definition of assets, their type, and characteristics and then analyzing the conceptual arguments that support each researcher's chosen classification. The research employs a methodology known as the theoretical, analytical evaluation of the viewpoints provided
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