Part 7 ACCOUNTS

England and Wales

1. 29AAccounting for capital expenditure
2. 30Retirement benefits
3. 30ABack payment following unequal pay
4. 30AABack payments following unequal pay – further temporary accounting treatment
5. 30BEarly repayment of loans – premiums and discounts at 31st March 2007
6. 30CEarly repayment of loans – premiums and discounts after 31st March 2007
7. 30DInterest on loans given by local authorities
8. 30EInterest on stepped interest rate loans taken out by local authorities
9. 30FFinancial guarantees given by local authorities
10. 30GImpairment of certain investments
11. 30HShort-term accumulating compensated absences
12. 30ILease classification
13. 30JSpecial accounting provision in respect of non-domestic rating liabilities
14. 30KFair value gains and losses of pooled investment funds
15. 30LDeficit relating to schools budget
16. 30MAccounting for infrastructure assets
17. 31Proper practices