UK VPGA 4 Valuation of local authority assets for accounting purposes
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The Code mandates adoption of IFRS 16 Leases for 2024/2025 onwards, with local authorities encouraged to adopt the standard on a voluntary basis before that. Until adoption, local authorities are required to account for leases in accordance with IAS 17 Leases. Where authorities elect to adopt IFRS 16 in 2022/23, they must follow the...Explore the subscription options here to get full access to isurv, including downloads.
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