WebApr 5, 2024 · 05-04-2024. LASAAC has provided guidance on IFRS 9 Financial Instruments – earmarking of gains not available to fund services. This specifies that balances in the general fund (or HRA balance) relating to unrealised, or volatile, gains from financial instruments classified as ‘fair value through profit or loss’ should be earmarked and not ... WebThe guidance notes underpin the CIPFA Code of Practice, explaining the importance of the principles and helping the user apply them in practice. …
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