UK VPGA 4 Valuation of local authority assets for accounting purposes

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Scope 1 This UK VPGA should be read in conjunction with UK VPGA 1. 2 The financial statements of local authorities need to be prepared in accordance with the Code of Practice on Local Authority Accounting in the United Kingdom (the ‘Code’), published by the Chartered Institute of Public Finance and Accountancy (CIPFA), which is...

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