"Clashes between museum managers and the accounting world could flare up again over new proposals that could see the nation’s curators forced to account for their treasures in a similar style to the assets of big corporations.So-called “heritage assets” include objects from Stonehenge and the Rosetta Stone to the Constable paintings of the National Gallery, but most do not appear anywhere on the books of the institutions that care for them." (Quoted from article)