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One of the recurring areas of questioning during the recent FAN Accounts Closedown series was in respect of the accounting requirements for HRA depreciation, impairments and valuation losses for 2012/13 and beyond: What hits HRA balances in respect of dwellings and non-dwellings, and what differences arise from the transitional arrangements?
To help practitioners in applying the requirements of the Code CIPFA FAN have produced a short Briefing Paper highlighting the changes to the accounting under Self Financing and the Item 8 Determinations.
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