depreciation and impairment a technical briefing note including ifrs and componentisation

16-04-2013

This short technical briefing note covers both depreciation and impairment under a self-financed HRA, as well as a short summary of the requirements under IFRS since 2011. It should be read in conjunction with CIPFA's Guidance on the calculation of the depreciation charge to be applied to the HRA, which may also be downloaded below.