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These workshop events explored in detail the key concepts in accounting for capital expenditure and its financing, and the specific Code requirements in respect of the accounting for and reporting of expenditure on non-current assets.
The events started with a basic run-through of the Prudential and regulatory framework governing capital expenditure, and then explored some of the common challenges facing capital accountants in practice, teasing out areas where authorities may have differing accounting policies.
Download the final workshop materials below (please note: there were a few minor amendments to the original slides, mainly affecting slides 44, 53 and 130):
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