UK VPGA 4 Valuation of local authority assets for accounting purposes
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General guidance on depreciation accounting is given in UK VPGA 1.10. The guidance includes the approaches available to valuers in the provision of apportionment figures between land and buildings (paras 24-43). The guidance also includes information relating to componentisation. In addition, an explanation of the principles and the accounting requirements for local authority financial...Explore the subscription options here to get full access to isurv, including downloads.
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