Looking at Recognition, Valuation, Presentation and Disclosure of Historical Assets at Nganjuk Museum Title: Looking at Recognition, Valuation, Presentation and Disclosure of Historical Assets at Nganjuk Museum Authors: Desy Wulandari, Anak Agung Gde Satia Utama Affiliations: Accounting Department, Economics and Business Faculty, Airlangga University Surabaya, Indonesia Publisher: American Scientific Publishers Abstract This study aims to determine the accounting treatment that applied to the management of heritage assets in Nganjuk Museum. This research looking at recognition, valuation, presentation and disclosures in the financial statements. This research also expected to provide clarity the accounting standards of heritage assets that should be implemented by manager of Nganjuk Museum. This study used qualitative method case study approach. Data Obtained from primary research interviews with informants, and secondary data obtained from supporting documents. The data analysis done with reduction, presentation, and conclusions. The result of this study is Nganjuk Museum still relate the definition of assets by cultural heritage conservation. The management of museum recognizes the heritage of assets with “no value,” because the life of the asset can’t be determined easily. Accounting practices of heritage assets in this management of museum still not appropriate with the government accounting standards, because it did not valuated and presented of heritage assets in notes of financial statements. Keywords: Accounting Heritage Assets, Disclosure; Museum; Presentation, Recognition, Valuation Sources: https://www.ingentaconnect.com/content/asp/asl/2017/00000023/00000009/art00224