Guidance

The housing revenue account directions 2011

Direction on the keeping of the housing revenue account by local housing authorities in England.

This publication was withdrawn on

These directions have been superseded by the housing revenue account (accounting practices) directions 2016.

Document

The Housing Revenue Account (Accounting Practices) Directions 2011

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Details

Following the consultation on the draft Housing Revenue Account (Accounting Practices) Directions 2011, held from 1 April to 12 May 2011, ministers have decided to confirm the provisions contained in that document.

The new directions change or update various items of published guidance concerning the Housing Revenue Account, particularly the stock valuation guidance previously published in the Housing Revenue Account (Accounting Practices) Direction 2007, and brings practices in line with international financial reporting standards.

Published 19 May 2011