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What is Accounting for Infrastructure Assets about?

CIPFA Bulletin 14 provides guidance on the closure of the 2022/23 financial statements, addressing key accounting issues and updates relevant to local authorities in the UK. The bulletin covers topics such as grant recognition, amendments to regulations, measurement of property and equipment, and risks from financial instruments. It serves as a resource for practitioners to ensure compliance with the Code of Practice on Local Authority Accounting and to promote best practices in public financial management.

Author

Syed Muhammad Jawwad

Language

EN