Dear Her Majesty’s Treasury,

Please supply the IFRS definition used to test whether liabilities appear on or off the balance sheet.

I have the WGA version, and I have the European system of accounts version. Neither correspond the the IFRS version which is

If you received something of economic value [goods, services, money] in the past and as a consequence are obligated to deliver something of economic value in the future, you have a liability.

Why would you apply a different test to prepare the WGA?

Yours faithfully,

Nick Leaton

FOI Requests, Her Majesty’s Treasury

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FOI Requests, Her Majesty’s Treasury

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Dear Mr Leaton,

Please find attached HM Treasury's response to your Freedom of Information request. Below are the links cited in the attached response:

Yours sincerely

Information Rights Unit | Correspondence and Information Rights Team | HM Treasury, 1 Horse Guards Road, London, SW1A 2HQ |

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