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Public consultation on HM Treasury proposals for adaptations and interpretations of international accounting standards in respect of the measurement of assets
Thematic review produced as a result of the commitment HM Treasury made as part of the government financial reporting review.
This Consultation Paper is to consult on changes that will affect Financial Reporting Manual (FReM) adaptations and interpretations of International Accounting Standard 16 Property Plant and Equipment (IAS 16) and adaptations of International Accounting Standard 38 Intangibles (IAS 38), in...
Investors and businesses may be legally required to tell the government about certain sensitive acquisitions under the National Security and Investment Act.
This consultation seeks views on proposals and draft regulations to improve the accessibility of illiquid assets for defined contribution pension schemes.
How much does the UK invest in knowledge assets and what proportion of that investment is protected by formal intellectual property rights?
Find out about the tax rules on pension scheme investments and what the tax charges will be if certain conditions are not met.
Find out about Authorised Investment Funds (AIFs) including certificate of resident requests, new fund set up and tax payments, returns and vouchers.
Experimental estimates of investment in intangible assets in the UK from 1997 to 2021, presented by asset category and industrial sector.
Find out how the scheme works, including issuing shares and raising money, and how to submit your compliance statement.
Find out about the rules you must follow for spending, borrowing from, or transferring your charity’s permanent endowment.
Information about the Dormant Assets Scheme, including its impact to date and expansion
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