LAAP bulletin 101: accounting for non-current assets used by local authority maintained schools


Local authority maintained schools are those that fall within the category for England and Wales defined by the School Standards and Framework Act (as amended) - ie community, voluntary controlled, voluntary aided, foundation, community special, foundation special and nursery schools. This LAAP Bulletin focuses on the accounting treatment for the non-current assets used by schools under the Code of Practice on Local Authority Accounting in the United Kingdom (the Code).

 LAAP Bulletin 101 Accounting for Non-Current Assets Used by Local Authority Maintained Schools (PDF, 87 KB)