UK VPGA 4 Valuation of local authority assets for accounting purposes

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1 Leases are recognised, measured and accounted for in accordance with IAS 17 Leases subject to the interpretations in the Code. Leases that are held as investment property by lessees, or investment property held by lessors under operating leases, are measured under IAS 40, Investment Property. 2 The new international accounting standard for leases...

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