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Forward Scotland's response to the Common Good Assets consultation |
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Thursday, 01 November 2007 |
Forward Scotland's response to the Local Authorities Scotland Advisory Accounting Committee (LASAAC) consultation on its draft Guidance for Practitioners on Accounting for Common Good assets.
Forward Scotland believes that a separate disclosure of common good statements, that is not subsumed into the local authority single entity accounts and which treats Common Good assets as distinct assets would restore confidence in the management of publicly owned assets, and in particular Common Good Assets, given the evident inconsistencies that local authorities have demonstrated in their asset registers.
Read the full response: Accounting for Common Good Assets
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