The autumn 2022 'Capital Hot Topics' series focused on a number of frequently asked questions on accounting for assets and capital, including the principles of capitalisation of costs under proper accounting practice and statute. The events also reviewed the latest position on accounting for infrastructure assets and replaced component parts, reviewed the practical preparation considerations for the adoption of the new leases standard FRS 16, and considered the sustainability agenda and how that might impact on financial reporting. The series also reviewed the main changes to capital accounting and financing regulations and the Prudential Framework and considered good practice around the topical subject of asset valuations and the instructions for valuers.
A copy of the slides and the accompanying leasing handout from the events is included for FAN subscribers.
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