# The Registered Housing Associations (Accounting Requirements) Order 1992, Paragraph 11: Fixed assets


(1) (a) The amount of fixed assets at the beginning of the period of account and at the balance sheet date; and
(b) the effect on any amount shown in the balance sheet in respect of that item of—
(i) any revision of the amount in respect of any assets included under that item made during the period of account;
(ii) acquisitions during the period of account of fixed assets;
(iii) disposals of fixed assets during that period; and
(iv) any transfers of fixed assets of the association to and from that item during the period of account.
(2) In respect of each item under sub-paragraph (1) there shall be stated—
(a) the cumulative amount of provisions for depreciation or diminution in value of assets included under that item as at the date mentioned in sub-paragraph (1)(a);
(b) the amount of any such provisions made in respect of the period of account;
(c) the amount of adjustments made in respect of any such provisions during the period of account in consequence of the disposal of assets; and
(d) the amount of any other adjustments made in respect of any such provisions during the period of account.

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Source: https://www.legislation.gov.uk/uksi/1992/512/schedule/paragraph/11 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992/schedule/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.