# The Registered Social Landlords Accounting Requirements (Scotland) Order 2007, Paragraph 28: Fixed Assets


The amount of fixed assets at the beginning and at the end of the period of account and the effect on any amount shown in the balance sheet in respect of that item of–
(a) any revision of the amount in respect of any fixed assets included under that item made during the period of account;
(b) acquisitions during the period of account;
(c) disposals of fixed assets during the period of account; and
(d) any transfers of fixed assets of the registered social landlord to and from that item during the period of account.

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Source: https://www.legislation.gov.uk/ssi/2007/165/schedule/paragraph/28 (the official version)
Page: https://openlegislation.uk/registered-social-landlords-accounting-requirements-scotland-order-2007/schedule/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.