As far as I am concerned, "Heart has broken" covers "Heart was broken" & "Heart is broken". haha...

heart has broken( past particle of break) > your heart was broken by someone in the past , and it is still broken until now . heart is broken > your heart is broken ( broken here is used as an adjective > just like " my pot is broken" or " broken heart" > It just show the state of your heart now , which is "broken".

Heart has broken would be used to describe how some one has in the pastbeen affected. So if I recieved news of a death over the last few days or weeks(past tense) i would say "My heart has been broken. I can't believe he/she is no longer with me" Where as if is was the same day (present tense) I would use "my heart is breaking over our loosing a loved one" I would still use this daily until I was over the grief. I can't think of an easier way to explain that that. I hope is helps either way