Other Practical Examples and Guidance

Practical Worked Examples

MHCA

CONSOLIDATED FUND SUPPLY AND EXTRA RECEIPTS TRANSACTIONS

Emissions Rights Worked Examples 

International Financial Reporting Standards (IFRS)

Comparison between IFRS and FRS

Financial Instruments and IFRS

Additional Guidance for Accounting for the Trunk Road Network under IAS 16

Types of Maintenance on the Trunk Roads

Categories Contained in the Road Network

Asset Valuation in the Asset Valuation Model

Practical Implication of Accounting for Roads under IFRS

Other Useful information

The following document outlines the verification work necessary to ensure that accounting data transferred under a MoG is complete and accurate:

Machinery of Government - Verification of Accounting Data

Guidance on Asset Valuation

Recognition Point for all Tax and Duty Heads