UK VPGA 4 Valuation of local authority assets for accounting purposes
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1 Where there is an agreement with a third party to run a council service using local authority owned assets, these may be classed as service concession arrangements and fall under the accounting requirements set out in the Code at section 4.3. Typical examples include private finance initiative (PFI) and public-private partnership (PPP)...Explore the subscription options here to get full access to isurv, including downloads.
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