Responding to COVID-19: insight, support and guidance

LAAP 103 closure of the 2014-15 accounts


This bulletin provides additional general guidance and clarification to complement the 2014/15 Code Guidance Notes

Bulletin 103 Closure of the 2014/15 Accounts and Related Matters (PDF, 219 KB) 

Supplementary Informal Commentary relating to the Treatment of Losses on Non-Current Assets Derecognised as a Result of a Transfer to Academy Status (PDF, 60 KB)