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Triennial Review Changes – Tangible fixed assets accounting policy

We have updated the wording in the Tangible fixed assets accounting policy following the Triennial review.

In accordance with the review, a statement is now present that allows the engagement to treat investment property rented to another group company as a tangible fixed asset. 

This is an optional statement that can be toggled on and off by the checkbox below.

  • Related template: FRS101/102/105 LLP
  • Software platform: Working Papers 2022, Working Papers 2023