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Fair Value Rules

Marketing / 2 Jun, 16

The UK accounting standard has now been replaced by the new Financial Reporting Standard FRS102, which is based on International Financial Reporting Standards (IFRS) rather than the previous UK GAAP accounting standards. Clearly, as one of the single biggest changes to UK accounting in more than 20 years, it has had an impact on many aspects of local authority accounting – but perhaps none more so than in property

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