Property Assets- Measurement, Impairment and Revalution

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Property Assets- Measurement, Impairment and Revalution (PDF 130KB)

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Document Details

Author Name:
Pesh Franjee
Author Organisation:
Deloitte
Document ID:
Not supplied
Publication Date:
31/05/2006
Publication Type:
Information Sheet
Document Origin:
Not supplied

Abstract

This Guidance Note considers the rules for impairment reviews of fixed assets that are used by charitable organisations.  It outlines the requirements of FRS15, FRS11 and the clarification provided by SORP 2005.


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