UK VPGA 5 Valuation of central government assets for accounting purposes

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Valuations of central government, devolved administration and NHS assets for financial statements are to be prepared in accordance with the Government Financial Reporting Manual (FReM) (the Manual), prepared by HM Treasury and the devolved administrations.  For National Health Service (NHS) bodies in England, Scotland and Wales, the Department of Health’s Group Accounting Manual (GAM)...

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