UK VPGA 5 Valuation of central government assets for accounting purposes
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Valuations of central government assets for financial statements are to be prepared in accordance with the Government Financial Reporting Manual (FReM), 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) essentially mirrors the FReM provisions.
1 The Government...