7.39 . Valuables (works of art, antiques, jewellery, precious stones, non-monetary
gold (see paragraph 5.30.) and other metals) are to be valued at current prices. To the extent that
organised markets exist for these assets, they should be valued at the actual or
estimated prices that would be paid for them were they purchased on the market,
including any agents’ fees or commissions, on the date to which the balance sheet relates.
Otherwise, they should be valued at acquisition prices revalued to the current price